CMCM [Cheetah Mobile] CORRESP: Cheetah Mobile Inc. Fosun International Center Tower No.
[Cheetah Mobile Inc. Fosun International Center Tower No. 237 Chaoyang North Road Chaoyang District, Beijing 100022 Peoples Republic of China October 13, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014]