[June 10, 2011 H. Roger Schwall Re: PetroChina Company Limited Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: We are in the process of collecting and investigating the relevant facts in order to prepare accurate and complete answers to these issues. Therefore, we respectfully request an extension of the deadline to June 24, 2011 to respond to your letter. Please]
[June 10, 2011 H. Roger Schwall Re: PetroChina Company Limited Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: We are in the process of collecting and investigating the relevant facts in order to prepare accurate and complete answers to these issues. Therefore, we respectfully request an extension of the deadline to June 24, 2011 to respond to your letter. Please]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China June 6, 2011 VIA EDGAR AND FACSIMILE Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Registration Statement on Form F-1 (File No. 333-174293) Dear Mr. Shuman and Mr. Jacobson: If] [Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010-3629 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, N.Y. 10005 U.S.A. VIA EDGAR AND FACSIMILE June 6, 2011 Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Ladies and Gentlemen: We hereby join Taomee Holdings Limited]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China June 6, 2011 VIA EDGAR AND FACSIMILE Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Registration Statement on Form F-1 (File No. 333-174293) Dear Mr. Shuman and Mr. Jacobson: If] [Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010-3629 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, N.Y. 10005 U.S.A. VIA EDGAR AND FACSIMILE June 6, 2011 Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Ladies and Gentlemen: We hereby join Taomee Holdings Limited]
[IMPSON HACHER ARTLETT LLP S MERICAN AWYERS A OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D (852) 2514-7650 AIL DDRESS E-M clin@stblaw.com May 31, 2011 VIA EDGAR Ms. Kate Beukenkamp, Staff Attorney Mr. Larry Spirgel, Assistant Director Ms. Celeste Murphy, Legal Branch Chief Ms. Sharon Vigra, Staff Accountant]
[IMPSON HACHER ARTLETT LLP S MERICAN AWYERS A OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D (852) 2514-7650 AIL DDRESS E-M clin@stblaw.com May 31, 2011 VIA EDGAR Ms. Kate Beukenkamp, Staff Attorney Mr. Larry Spirgel, Assistant Director Ms. Celeste Murphy, Legal Branch Chief Ms. Sharon Vigra, Staff Accountant]
[41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com FIRM / AFFILIATE OFFICES May 31, 2011 Abu Dhabi Barcelona Beijing Boston Brussels Moscow Munich New Jersey New York Orange County VIA EDGAR Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance Chicago Doha Dubai Frankfurt Hamburg Hong Kong Houston London Los]
[41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com FIRM / AFFILIATE OFFICES May 31, 2011 Abu Dhabi Barcelona Beijing Boston Brussels Moscow Munich New Jersey New York Orange County VIA EDGAR Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance Chicago Doha Dubai Frankfurt Hamburg Hong Kong Houston London Los]
[瑞生國際律師事務所 41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com 香港中環康樂廣場八號交易廣場第一座四十一樓 May 24, 2011 VIA EDGAR Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. FIRM / AFFILIATE OFFICES Abu Dhabi Barcelona Beijing Boston Brussels Chicago Doha Dubai Frankfurt Hamburg Hong Kong Houston London Los Angeles Madrid]
[瑞生國際律師事務所 41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com 香港中環康樂廣場八號交易廣場第一座四十一樓 May 24, 2011 VIA EDGAR Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance 100 F Street, N.E. FIRM / AFFILIATE OFFICES Abu Dhabi Barcelona Beijing Boston Brussels Chicago Doha Dubai Frankfurt Hamburg Hong Kong Houston London Los Angeles Madrid]
