NTES [NetEase,] CORRESP: [Letterhead of NetEase.com,Inc.] November7, 2011 Mr.William H. Thompson

[[Letterhead of NetEase.com,Inc.] November7, 2011 Mr.William H. Thompson Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Mr.Thompson and Mr.Phippen: Staffmmission Thempany is providing the following information in response to themment letterted October26, 2011 received]

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NTES [NetEase] SC 13G: CUSIP No.64110W102 13G Page 2 of18 Pages 1

[CUSIP No.64110W102 13G Page 2 of18 Pages 1 NAMES OF REPORTING PERSONS Lone Spruce, L.P. 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP o (a) x (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION Delaware NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH]

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NTES [NetEase] CORRESP: (Original Filing)

[The Staffs comment is noted, and the Company will include disclosure in Item 5 of its annual report on Form20-F for the year ending December31, 2011 regarding the need to accrue and pay withholding or other taxes if funds are repatriated and the Companys current plans with respect to repatriation of funds.]

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NTES [NetEase] CORRESP: The Staffs comment is noted, and the Company

[The Staffs comment is noted, and the Company will include disclosure in Item 5 of its annual report on Form20-F for the year ending December31, 2011 regarding the need to accrue and pay withholding or other taxes if funds are repatriated and the Companys current plans with respect to repatriation of funds.]

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KGJI [KINGOLD JEWELRY] S-8: (Original Filing)

[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kingold Jewelry, Inc. Delaware (State or other jurisdiction of incorporation or organization) 13-3883101 (I.R.S. Employer Identification Number) 15 Huangpu Science and Technology Park Jiang’an District Wuhan, Hubei Province, PRC 430023 2011 Stock Incentive Plan (Full title of the plans) Corporation Service Company 2711 Centerville Road Suite 300 Wilmington, DE 19808] [llp Reed Smith 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com October 31, 2011 Kingold Jewelry, Inc. 15 Huangpu Science and Technology Park Jiang'an District Wuhan, Hubei province, PRC 430023 Ladies and Gentlemen: In connection with the foregoing, we have examined originals or copies, certified or otherwise identified to our satisfaction,] [] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form S-8, of our reports dated March 31, 2011 relating to the consolidated financial statements and the effectiveness of internal controls over financial reporting, which appears in Kingold Jewelry’s Annual Report on Form 10-K for the year ended December 31,]

By | 2016-03-16T18:13:30+00:00 November 2nd, 2011|Categories: Chinese Stocks, KGJI, SEC Original|Tags: , , , , , |0 Comments

KGJI [KINGOLD JEWELRY] S-8: FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kingold Jewelry, Inc. Delaware (State or other jurisdiction of incorporation or organization) 13-3883101 (I.R.S. Employer Identification Number) 15 Huangpu Science and Technology Park Jiang’an District Wuhan, Hubei Province, PRC 430023 2011 Stock Incentive Plan (Full title of the plans) Corporation Service Company 2711 Centerville Road Suite 300 Wilmington, DE 19808] [llp Reed Smith 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com October 31, 2011 Kingold Jewelry, Inc. 15 Huangpu Science and Technology Park Jiang'an District Wuhan, Hubei province, PRC 430023 Ladies and Gentlemen: In connection with the foregoing, we have examined originals or copies, certified or otherwise identified to our satisfaction,] [] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form S-8, of our reports dated March 31, 2011 relating to the consolidated financial statements and the effectiveness of internal controls over financial reporting, which appears in Kingold Jewelry’s Annual Report on Form 10-K for the year ended December 31,]

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GAME [Shanda Games] CORRESP: (Original Filing)

[[LETTERHEAD OF SHANDA GAMES LIMITED] October 31, 2011 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 25, 2011 File No. 001-34454 Dear Messrs. Gilmore and Edgar: Staff SEC 2010 20-F Company We]

By | 2016-03-16T03:50:36+00:00 October 31st, 2011|Categories: Chinese Stocks, GAME, SEC Original|Tags: , , , , , |0 Comments

GAME [Shanda Games] CORRESP: [LETTERHEAD OF SHANDA GAMES LIMITED] October 31, 2011

[[LETTERHEAD OF SHANDA GAMES LIMITED] October 31, 2011 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 25, 2011 File No. 001-34454 Dear Messrs. Gilmore and Edgar: Staff SEC 2010 20-F Company We]

By | 2016-03-16T03:52:01+00:00 October 31st, 2011|Categories: Chinese Stocks, GAME, Webplus ver|Tags: , , , , , |0 Comments
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