CMGE [China Mobile Games & Entertainment] CORRESP: China Mobile Games and Entertainment Group Limited Block
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China March 2, 2015 VIA CORRESPONDENCE Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Melissa Kindelan, Staff Accountant Mitchell Austin, Staff Attorney Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited]