GIGM [GIGAMEDIA] CORRESP: May 11, 2011 VIA FACSIMILE AND EDGAR Ms.

[May 11, 2011 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Form 6-K filed January 28, 2011 File No. 000-30540 Dear Ms. Collins: Form 6-K filed January 28, 2011 1.]

GIGM [GIGAMEDIA] 6-K: (Original Filing)

[For further information contact: Brad Miller, Investor Relations Director GigaMedia Announces Fourth-Quarter and Full-Year 2010 Results 2010 Full-Year Net Income of $2.7 Million TAIPEI, Taiwan, May 5, 2011 — GigaMedia Limited (NASDAQ: GIGM) today announced full-year 2010 revenues of $64.7 million, net income of $2.7 million and fully-diluted earnings per share of $0.04. Fourth-quarter 2010 revenues were $8.9 million; non-GAAP] [For further information contact: Brad Miller, Investor Relations Director Country/City Code 8862 Tel: 2656-8016 brad.miller@gigamedia.com.tw GigaMedia to Report Fourth-Quarter and Full-Year 2010 Financial Results on May 4 HONG KONG, April 22, 2011 — GigaMedia Limited (NASDAQ: GIGM) announced today that it will report its fourth-quarter and full-year 2010 financial results on Wednesday, May 4, 2011 after the market closes. Management]

GIGM [GIGAMEDIA] 6-K: For further information contact: Brad Miller, Investor Relations

[For further information contact: Brad Miller, Investor Relations Director GigaMedia Announces Fourth-Quarter and Full-Year 2010 Results 2010 Full-Year Net Income of $2.7 Million TAIPEI, Taiwan, May 5, 2011 — GigaMedia Limited (NASDAQ: GIGM) today announced full-year 2010 revenues of $64.7 million, net income of $2.7 million and fully-diluted earnings per share of $0.04. Fourth-quarter 2010 revenues were $8.9 million; non-GAAP] [For further information contact: Brad Miller, Investor Relations Director Country/City Code 8862 Tel: 2656-8016 brad.miller@gigamedia.com.tw GigaMedia to Report Fourth-Quarter and Full-Year 2010 Financial Results on May 4 HONG KONG, April 22, 2011 — GigaMedia Limited (NASDAQ: GIGM) announced today that it will report its fourth-quarter and full-year 2010 financial results on Wednesday, May 4, 2011 after the market closes. Management]

BIDU [Baidu] 6-K: (Original Filing)

[Baidu Announces First Quarter 2011 Results 1 BEIJING, China, April 27, 2011 — Baidu, Inc. (NASDAQ: BIDU), the leading Chinese language Internet search provider, today announced its unaudited financial results for the first quarter ended March 31, 2011 First Quarter 2011 Highlights • Total revenues • Operating profit • Net income Diluted earnings per ADS 2 diluted earnings per ADS] [FORM 6-K BAIDU, INC. Baidu Campus þ o Form 20-F o o BAIDU, INC. By : : Robin Yanhong Li : Chief Executive Officer 2 3 6-K 1 c16154e6vk.htm FORM 6-K]

BIDU [Baidu] 6-K: Baidu Announces First Quarter 2011 Results 1 BEIJING,

[Baidu Announces First Quarter 2011 Results 1 BEIJING, China, April 27, 2011 — Baidu, Inc. (NASDAQ: BIDU), the leading Chinese language Internet search provider, today announced its unaudited financial results for the first quarter ended March 31, 2011 First Quarter 2011 Highlights • Total revenues • Operating profit • Net income Diluted earnings per ADS 2 diluted earnings per ADS] [FORM 6-K BAIDU, INC. Baidu Campus þ o Form 20-F o o BAIDU, INC. By : : Robin Yanhong Li : Chief Executive Officer 2 3 6-K 1 c16154e6vk.htm FORM 6-K]

VNET [21Vianet] 424B4: (Original Filing)

[Page Prospectus Summary 1 Risk Factors 13 41 Use of Proceeds 43 Dividend Policy 44 Capitalization 45 Dilution 46 Exchange Rate Information 48 Enforceability of Civil Liabilities 49 Our Corporate History and Structure 50 Selected Consolidated Financial and Operating Data 54 Management’s Discussion and Analysis of Financial Condition and Results of Operations 58 Industry 89 Business 93 Page Regulation]

VNET [21Vianet] 424B4: Page Prospectus Summary 1 Risk Factors 13 41

[Page Prospectus Summary 1 Risk Factors 13 41 Use of Proceeds 43 Dividend Policy 44 Capitalization 45 Dilution 46 Exchange Rate Information 48 Enforceability of Civil Liabilities 49 Our Corporate History and Structure 50 Selected Consolidated Financial and Operating Data 54 Management’s Discussion and Analysis of Financial Condition and Results of Operations 58 Industry 89 Business 93 Page Regulation]

VNET [21Vianet] F-1MEF: (Original Filing)

[] [Our ref VZL\653749\4416045v4 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com 21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing 100016 People’s Republic of China 20 April 2011 Dear Sirs 21Vianet Group, Inc. Company Registration Statement Rule 462(b) Registration Statement ADSs Shares We have acted as Cayman Islands legal advisers to 21Vianet Group Inc. (the “ 1 Documents Reviewed] [Consents of Independent Registered Public Accounting Firm Shanghai, the People’s Republic of China April 21, 2011 EX-23.1 3 dex231.htm CONSENTS OF ERNST & YOUNG HUA MING]

VNET [21Vianet] F-1MEF:

[] [Our ref VZL\653749\4416045v4 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com 21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing 100016 People’s Republic of China 20 April 2011 Dear Sirs 21Vianet Group, Inc. Company Registration Statement Rule 462(b) Registration Statement ADSs Shares We have acted as Cayman Islands legal advisers to 21Vianet Group Inc. (the “ 1 Documents Reviewed] [Consents of Independent Registered Public Accounting Firm Shanghai, the People’s Republic of China April 21, 2011 EX-23.1 3 dex231.htm CONSENTS OF ERNST & YOUNG HUA MING]

VNET [21Vianet] FWP: (Original Filing)

[Issuer Free Writing Prospectus Registration No. 333-173292 April 20, 2011 21VIANET GROUP, INC. http://www.sec.gov/Archives/edgar/data/1508475/000119312511103118/df1a.htm On April 6, 2011, the Company filed Amendment No. 1 to its registration statement on Form F-1, including a preliminary prospectus, or the Preliminary Prospectus. This free writing prospectus reflects the following amendments that were made to the Preliminary Prospectus dated April 6, 2011. References to]

Skip to toolbar