[January 19, 2012 Re: China Lodging Group, Limited (the Company) Form 20-F for the year ended December 31, 2010 Filed April 7, 2011 File No. 1-34656 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard J Efron, Senior Staff Accountant Dear Mr. Woody and Mr. Efron: Comment Letter Commission Staff]
[January 19, 2012 Re: China Lodging Group, Limited (the Company) Form 20-F for the year ended December 31, 2010 Filed April 7, 2011 File No. 1-34656 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard J Efron, Senior Staff Accountant Dear Mr. Woody and Mr. Efron: Comment Letter Commission Staff]
[January19, 2012 Re: China Lodging, Limited (thempany) Form 20-F for the year ended December31, 2010 STYLE="font-family:Times New Roman" SIZE="2"> Filed April7, 2011 File No. 1-34656 VIA EDGAR Division ofrporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard J Efron, Senior Staff Accountant]
[January19, 2012 Re: China Lodging, Limited (thempany) Form 20-F for the year ended December31, 2010 STYLE="font-family:Times New Roman" SIZE="2"> Filed April7, 2011 File No. 1-34656 VIA EDGAR Division ofrporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard J Efron, Senior Staff Accountant]
[January 18, 2012 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]
[January 18, 2012 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]
[[Letterhead of Perfect World Co., Ltd.] January 18, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2010 (the 2010 20-F) Filed May]
[[Letterhead of Perfect World Co., Ltd.] January 18, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2010 (the 2010 20-F) Filed May]
[[LETTERHEAD OF SHANDA GAMES LIMITED] January 18 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 provide]
[[LETTERHEAD OF SHANDA GAMES LIMITED] January 18 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 provide]
