TAOM [Taomee] CORRESP: 瑞生國際律師事務所 41st Floor, One Exchange Square 8 Connaught
[瑞生國際律師事務所 41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com 香港中環康樂廣場八號交易廣場第一座四十一樓 May 24, 2011 VIA EDGAR Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. FIRM / AFFILIATE OFFICES Abu Dhabi Barcelona Beijing Boston Brussels Chicago Doha Dubai Frankfurt Hamburg Hong Kong Houston London Los Angeles Madrid]
