[Subject tompletion Preliminary Prospectusted October 27, 2010 STYLE="font-family:Times New Roman" SIZE="2"LOR="#cc062a"> PROSPECTUS 8,400,000 American Depositary Shares STYLE="font-family:Times New Roman" SIZE="5"> NOAHS LIMITED Representing 4,200,000 Ordinary Shares This is the initial public offering of American depositary shares, orSs, of Noahs Limited. We are selling 8,400,000Ss. TwoSs represent one ordinary share, par value $0.0005 per share. We] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2">Wensent to the use in this Registration Statement on Form F-1 of our reportted July26, 2010 relating to the financial statements and financial statementhedule of Noahs Limited appearing in the Prospectus, which is part of this Registration Statement.] [Consent of Person Named to Become a Director STYLE="font-family:Times New Roman" SIZE="2">Noahs Limited 6th Floor, Times Finance Center No.68 Middle Yincheng Road Pudong, Shanghai 200120 Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">Ladies and Gentlemen: Sincerely yours, October 27, 2010NSENT OF MAY YIHONG WU TO BECOME A DIRECTOR dex237.htm] [Consent of Person Named to Become a Director STYLE="font-family:Times New Roman" SIZE="2">Noahs Limited 6th Floor, Times Finance Center No.68 Middle Yincheng Road Pudong, Shanghai 200120 Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">Ladies and Gentlemen: Sincerely yours, October 27, 2010NSENT OF SHUANG CHEN TO BECOME A DIRECTOR dex238.htm 4]