[December 17, 2010 VIA EDGAR AND FACSIMILE Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: IFM Investments Limited Registration Statement on Form F-1 (Registration File No. 333-169541) Dear Mr. Dang and Ms. Martin: If there is any change in the acceleration request set forth above, the Company will promptly notify]