WBAI [500.com] CORRESP: Simpson Thacher & Bartlett th ICBC Tower, 35
[Simpson Thacher & Bartlett th ICBC Tower, 35 3 Garden Road Hong Kong (852) 2514-7600 ___________________ Facsimile (852) 2869-7694 Direct Dial Number +852-2514-7650 E-Mail Address CLIN@stblaw.com August 31, 2015 VIA EDGAR Office of Transportation and Leisure Attention: Mr. John Dana Brown, Attorney Advisor Mr. Donald E. Field, Attorney Advisor Re: 500.com Limited Form 20-F for Fiscal Year Ended December 31,]