[[The9 Limited Letterhead] November 28, 2012 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Megan Askt, Staff Accountant 100 F Street, N.E. Re: Company The9 Limited (the “ Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 2011 Form 20-F File No. 001-34238 (the “ Dear Ms. Collins and Ms. Askt: Very truly yours,]