[September 6, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the Company) Dear Ms. Collins and Ms. Davis: Staff * * * Item 5. Operating and Financial Review and Prospects B. Liquidity and Capital Resources, page 42 1. We note that you provide little or no discussion of cash provided by operating activities. In]
[VIA EDGAR September 6, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins,]
[VIA EDGAR September 6, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins,]
[September 6, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the Company) Dear Ms. Collins and Ms. Davis: Staff * * * Item 5. Operating and Financial Review and Prospects B. Liquidity and Capital Resources, page 42 1. We note that you provide little or no discussion of cash provided by operating activities. In]
[[Letterhead of NetEase.com, Inc.] September 2, 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William Thompson Mr. James Allegretto 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.]
[[Letterhead of NetEase.com, Inc.] September 2, 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William Thompson Mr. James Allegretto 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.]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto 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, Mr.Allegretto and Mr.Phippen: Staff]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto 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, Mr.Allegretto and Mr.Phippen: Staff]
[[CHANGYOU.COM LIMITED LETTERHEAD] September 2, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyou is responsible for the]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto 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, Mr.Allegretto and Mr.Phippen: Staff]
