HMIN [Homeinns Hotel] CORRESP: Home Inns & Hotels Management Inc. Lane No.
[Home Inns & Hotels Management Inc. Lane No. 421, Chang Ping Road Jing An District Shanghai 200041 Peoples Republic of China (86-21) 3218-9988 May 7, 2008 VIA EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotels Management Inc. Registration Statement on Form F-3, initially filed on April 22, 2008 (File No. 333-150363) and amended]