LEJU [Leju] CORRESP: CREDIT SUISSE SECURITIES (USA) LLC Eleven Madison Avenue
[CREDIT SUISSE SECURITIES (USA) LLC Eleven Madison Avenue New York, NY 10010 As the Representative of the Several Underwriters April 14, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Coy Garrison, Staff Attorney Kristina Aberg Attorney-Advisor Robert Telewicz, Senior Staff Accountant Shannon Sobotka, Staff Accountant Re: Leju Holdings Limited Registration Statement on Form F-1 (Registration No.]