MCOX [Mecox Lane] CORRESP: (Original Filing)
[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China January 4, 2013 VIA EDGAR AND FACSIMILE Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street, N.E.]