[2011 Form20-F The Company notes the Staffs comments and confirms that it will include in Item 5.B of its annual report on Form20-F for the year ending December31, 2011 (the 2. We reviewed your response to comment seven in our letter dated August8, 2011. We believe that when significant amounts of consolidated cash and short]
[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Ling Huang Alan D. Seem Admitted in New York October 12, 2011 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation]
[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Ling Huang Alan D. Seem Admitted in New York October 12, 2011 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation]
[[Letterhead of NetEase.com, Inc.] October 11 , 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William H. Thompson Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Ms. Ransom, Ms. Kim,]
[[Letterhead of NetEase.com, Inc.] October 11 , 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William H. Thompson Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Ms. Ransom, Ms. Kim,]
[[Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom Ms.Angie Kim 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 Ms.Ransom, Ms.Kim, Mr.Thompson and Mr.Phippen: In your letterted September27, 2011, you requested that]
[[Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom Ms.Angie Kim 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 Ms.Ransom, Ms.Kim, Mr.Thompson and Mr.Phippen: In your letterted September27, 2011, you requested that]
[[Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom Ms.Angie Kim 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 Ms.Ransom, Ms.Kim, Mr.Thompson and Mr.Phippen: In your letterted September27, 2011, you requested that]
[[Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom Ms.Angie Kim 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 Ms.Ransom, Ms.Kim, Mr.Thompson and Mr.Phippen: In your letterted September27, 2011, you requested that]
[[Letterhead of NetEase.com,Inc.] October11 , 2011 Ms.Mara Ransom Ms.Angie Kim 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 Ms.Ransom, Ms.Kim, Mr.Thompson and Mr.Phippen: In your letterted September27, 2011, you requested that]
