DANG [E-COMMERCE CHINA DANGDANG] CORRESP: E-Commerce China Dangdang Inc. 21/F, Jing An Center
[E-Commerce China Dangdang Inc. 21/F, Jing An Center No.8 North Third Ring Road East Chaoyang District, Beijing 100028 Peoples Republic of China August 21, 2013 VIA EDGAR Mr. Andrew D. Mew, Accounting Branch Chief Mr. Robert Babula, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: E-Commerce China Dangdang Inc. (the Company) Form 20-F for the Fiscal Year]