TAOM [Taomee] CORRESP: (Original Filing)
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China April 1, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 17, 2013 File]