EDS [Exceed Co] 20-F/A: (Original Filing)
[] [I, Lin Shuipan, the Chairman and Chief Executive Officer of Exceed Company Ltd. (the “Company”), certify that: 1. I have reviewed this annual report on Form 20-F/A of the Company; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [I, Tai Yau Ting, the Chief Financial Officer of Exceed Company Ltd. (the “Company”), certify that: 1. I have reviewed this annual report on Form 20-F/A of the Company; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [September 12, 2013 VIA EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance Re: Exceed Company Ltd. Form 20-F for the year ended December 31, 2012 Filed March 27, 2013 File No. 1-33799 Dear Mr. Spirgel: The purpose of this letter is to respond to your letter dated August 29, 2013. To assist you in reviewing our response, we]