WBAI [500.com] RW: (Original Filing)

[500.com Limited 12F, West Side, Block B, Building No. 7 Shenzhen Bay Eco-Technology Park Nanshan District Shenzhen, 518115 People’s Republic of China August 28, 2018 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Re: 500.com Limited Registration Statement on Form F-1 (File No. 333-1949]

WBAI [500.com] RW: 500.com Limited 12F, West Side, Block B, Building

[500.com Limited 12F, West Side, Block B, Building No. 7 Shenzhen Bay Eco-Technology Park Nanshan District Shenzhen, 518115 People’s Republic of China August 28, 2018 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Re: 500.com Limited Registration Statement on Form F-1 (File No. 333-1949]

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