TAOM [Taomee] CORRESP: (Original Filing)
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China June 6, 2011 VIA EDGAR AND FACSIMILE Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Registration Statement on Form F-1 (File No. 333-174293) Dear Mr. Shuman and Mr. Jacobson: If] [Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010-3629 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, N.Y. 10005 U.S.A. VIA EDGAR AND FACSIMILE June 6, 2011 Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Ladies and Gentlemen: We hereby join Taomee Holdings Limited]