[2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) ¨ (a) x (b) 3 SEC USE ONLY 4 SOURCE OF FUNDS (SEE INSTRUCTIONS) WC 5 ¨ 6 CITIZENSHIP OR PLACE OF ORGANIZATION British Virgin Islands NUMBER OF WITH 7 SOLE VOTING POWER 0]
[Page PROSPECTUS SUMMARY 1 THE OFFERING 8 SUMMARY CONSOLIDATED FINANCIAL DATA 11 RECENT DEVELOPMENTS 13 CONVENTIONS WHICH APPLY TO THIS PROSPECTUS 14 RISK FACTORS 16 58 USE OF PROCEEDS 59 DIVIDEND POLICY 60 CAPITALIZATION 61 DILUTION 62 EXCHANGE RATE INFORMATION 64 ENFORCEABILITY OF CIVIL LIABILITIES 65 CORPORATE HISTORY AND STRUCTURE 68 SELECTED CONSOLIDATED FINANCIAL DATA 74 Page MANAGEMENTS DISCUSSION AND]
[2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) ¨ (a) x (b) 3 SEC USE ONLY 4 SOURCE OF FUNDS (SEE INSTRUCTIONS) WC 5 ¨ 6 CITIZENSHIP OR PLACE OF ORGANIZATION British Virgin Islands NUMBER OF WITH 7 SOLE VOTING POWER 0]
[Page PROSPECTUS SUMMARY 1 THE OFFERING 8 SUMMARY CONSOLIDATED FINANCIAL DATA 11 RECENT DEVELOPMENTS 13 CONVENTIONS WHICH APPLY TO THIS PROSPECTUS 14 RISK FACTORS 16 58 USE OF PROCEEDS 59 DIVIDEND POLICY 60 CAPITALIZATION 61 DILUTION 62 EXCHANGE RATE INFORMATION 64 ENFORCEABILITY OF CIVIL LIABILITIES 65 CORPORATE HISTORY AND STRUCTURE 68 SELECTED CONSOLIDATED FINANCIAL DATA 74 Page MANAGEMENTS DISCUSSION AND]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR AND FACSIMILE May 7, 2014 Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
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