[[Letterhead of The9 Limited] December 17, 2012 VIA EDGAR AND E-MAIL Kathleen Collins, Accounting Branch Chief Megan Askt, Staff Accountant 100 F Street, N.E. Re: The9 Limited (the “Company”) Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 File No. 001-34238 Dear Ms. Collins and Ms. Askt: This letter sets forth our responses to the]