[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China December 23, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Katherine Wray, Staff Attorney Maryse Mills-Apenteng, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited (the Company) Form 20-F for the Fiscal]
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