JD [JD.com] CORRESP: Merrill Lynch, Pierce, Fenner & Smith Incorporated One

[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, NY 10036 UBS Securities LLC 299 Park Avenue New York, NY 10171 VIA EDGAR AND FACSIMILE May 19 , 201 4 Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re:]

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JD [JD.com] CORRESP: [Letterhead of JD.com, Inc.] May 19, 2014 VIA

[[Letterhead of JD.com, Inc.] May 19, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Re: JD.com, Inc. Registration Statement on Form F-1 (Registration No. 333-193650) Registration Statement on Form 8-A (Registration No. 001-36450) Dear Ladies and Gentlemen: If]

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JD [JD.com] FWP: (Original Filing)

[Issuer Free Writing Prospectus Registration No. 333-193650 May 19, 2014 JD.com, Inc. , 2014 , or Amendment No. 4, by visiting EDGAR on the SEC website at http://www.sec.gov/Archives/edgar/data/1549802/000104746914005020/a2220187zf-1a.htm The following information supplements and updates the information contained in the Company’s preliminary prospectus dated May 9, 2014. All references to page numbers are to page numbers in Amendment No. 4. (1)]

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JD [JD.com] FWP: Issuer Free Writing Prospectus Registration No. 333-193650 May

[Issuer Free Writing Prospectus Registration No. 333-193650 May 19, 2014 JD.com, Inc. , 2014 , or Amendment No. 4, by visiting EDGAR on the SEC website at http://www.sec.gov/Archives/edgar/data/1549802/000104746914005020/a2220187zf-1a.htm The following information supplements and updates the information contained in the Company’s preliminary prospectus dated May 9, 2014. All references to page numbers are to page numbers in Amendment No. 4. (1)]

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JD [JD.com] CORRESP: (Original Filing)

[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]

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JD [JD.com] CORRESP: PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD

[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]

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JD [JD.com] F-1/A: AMENDMENT NO. 4 FORM F-1 REGISTRATION STATEMENT UNDER

[AMENDMENT NO. 4 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 JD.com, Inc. Not Applicable Cayman Islands (State or other jurisdiction of 5990 (Primary Standard Industrial Not Applicable (I.R.S. Employer 10th Floor, Building A, North Star Century Center Law Debenture Corporate Services Inc. (Name, address, including zip code, and telephone number, including area code, of agent for service)] [JD.COM, INC. (an exempted company incorporated in the Cayman Islands) 93,685,620 American Depositary Receipts Representing 187,371,240 Class A Ordinary Shares UNDERWRITING AGREEMENT [ · ], 2014 Merrill Lynch, Pierce, Fenner & Smith UBS Securities LLC as Representatives of the several Underwriters c/o Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park c/o UBS Securities LLC Ladies and Gentlemen: JD.com,] [DEPOSIT AGREEMENT DEPOSIT AGREEMENT Company Depositary W I T N E S S E T H T H A T: WHEREAS , the Company desires to establish an ADR facility with the Depositary to provide for the deposit of the Shares and the creation of American Depositary Shares representing the Shares so deposited; and WHEREAS , the Depositary is willing] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of JD.com, Inc. of our report dated March 19 , 2014 relating to the consolidated financial statements of JD.com, Inc. , which appears in such Registration Statement. We also consent to the reference to us under the heading “Experts” in] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of JD.com, Inc. of our report dated March 19 , 2014 relating to the combined financial statements of two e-Commerce platforms, www.paipai.com website and www.wanggou.com website of Tencent Holdings Limited , which appears in such Registration Statement. We also consent]

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JMEI [Jumei International] F-1MEF:

[] [Jumei International Holding Limited 20th Floor, Tower B, Zhonghui Plaza 11 Dongzhimen South Road, Dongcheng District Beijing 100007 The People’s Republic of China 16 May 2014 Dear Sirs Jumei International Holding Limited Company Registration Statement Commission Rule 462(b) Registration Statement Offering ADSs Share Shares We have acted as Cayman Islands legal advisers to Jumei International Holding Limited (the “ 1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of Jumei International Holding Limited of our report dated March 20, 2014, except for Note 18 (a), (b) and (c), which is as of April 11, 2014, relating to the financial statements of Jumei International Holding Limited, which appears in]

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DANG [E-COMMERCE CHINA DANGDANG] 6-K: (Original Filing)

[Dangdang Announces First Quarter 2014 Results Net Income in Q1 2014 reached RMB2.0 million Gross margin in Q1 2014 expanded quarter-over-quarter and year-over-year to 18.2% Total net revenues in Q1 2014 rose 30.1% year-over-year Beijing, China, May 15, 2014 -- E-Commerce China Dangdang Inc. ("Dangdang" or the "Company") (NYSE: DANG), a leading business-to-consumer e-commerce company in China, today announced its] []

By | 2016-03-21T06:00:47+00:00 May 16th, 2014|Categories: Chinese Stocks, DANG, SEC Original|Tags: , , , , , |0 Comments

DANG [E-COMMERCE CHINA DANGDANG] 6-K: Dangdang Announces First Quarter 2014 Results Net Income

[Dangdang Announces First Quarter 2014 Results Net Income in Q1 2014 reached RMB2.0 million Gross margin in Q1 2014 expanded quarter-over-quarter and year-over-year to 18.2% Total net revenues in Q1 2014 rose 30.1% year-over-year Beijing, China, May 15, 2014 -- E-Commerce China Dangdang Inc. ("Dangdang" or the "Company") (NYSE: DANG), a leading business-to-consumer e-commerce company in China, today announced its] []

By | 2016-03-21T06:01:52+00:00 May 16th, 2014|Categories: Chinese Stocks, DANG, Webplus ver|Tags: , , , , , |0 Comments
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