DANG [E-COMMERCE CHINA DANGDANG] CORRESP: (Original Filing)
[E-Commerce China Dangdang Inc. September 5, 2013 VIA EDGAR Andrew D. Mew, Accounting Branch Chief Robert Babula, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: E-Commerce China Dangdang Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2012 (the 2012 20-F) Filed April 10, 2013 File No. 001-34982 Dear Mr. Mew and Mr. Babula: Staff]