NTES [NetEase,] CORRESP: [Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom
[[Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William H. Thompson Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson and Mr.Phippen: In your letterted September27, 2011, you requested that]