[Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner & Smith 68th Floor, Cheung Kong Center Incorporated 2 Queen's Road Central 4 World Financial Center Hong Kong 250 Vessey Street New York, NY 10080 November 7, 2007 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Filed on Form F-1 Registration No. 333-146767 Ladies and Gentlemen: In connection with the]
[CHINA NEPSTAR CHAIN DRUGSTORE LTD. 6TH FLOOR, TOWER B, XINNENGYUAN BUILDING NANHAI ROAD, NANSHAN DISTRICT, SHENZHEN GUANGDONG PROVINCE 518054 PEOPLE'S REPUBLIC OF CHINA November 7, 2007 VIA EDGAR --------- Division of Corporation Finance 100 F Street, N.E. Re: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 (REGISTRATION NO. 333-146767) Ladies and Gentlemen: "Act"), China Nepstar Chain Drugstore Ltd.]
[CHINA NEPSTAR CHAIN DRUGSTORE LTD. 6TH FLOOR, TOWER B, XINNENGYUAN BUILDING NANHAI ROAD, NANSHAN DISTRICT, SHENZHEN GUANGDONG PROVINCE 518054 PEOPLE'S REPUBLIC OF CHINA November 7, 2007 VIA EDGAR --------- Division of Corporation Finance 100 F Street, N.E. Re: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 (REGISTRATION NO. 333-146767) Ladies and Gentlemen: "Act"), China Nepstar Chain Drugstore Ltd.]
[Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner & Smith 68th Floor, Cheung Kong Center Incorporated 2 Queen's Road Central 4 World Financial Center Hong Kong 250 Vessey Street New York, NY 10080 November 7, 2007 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Filed on Form F-1 Registration No. 333-146767 Ladies and Gentlemen: In connection with the]
[October 29 , 2007 Via EDGAR Mr. Kevin L. Vaughn Branch Chief Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Re: Silicon Motion Technology Corporation Form 20-F for the Year Ended December 31, 2006 File No. 0-51380 Dear Mr. Vaughn: Company Staff Silicon Motion Technology Corporation (the Form 20-F for the year ended December 31, 2006]
[SIMPSON THACHER & BARTLETT LLP (CHINESE CHARACTER) AMERICAN LAWYERS ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 --------- FACSIMILE: (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS (852) 2514-7630 LCHEN@STBLAW.COM October 17, 2007 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. RE: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 Ladies and Gentlemen: On]
[SIMPSON THACHER & BARTLETT LLP (CHINESE CHARACTER) AMERICAN LAWYERS ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 --------- FACSIMILE: (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS (852) 2514-7630 LCHEN@STBLAW.COM October 17, 2007 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. RE: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 Ladies and Gentlemen: On]
[[NetEase Letterhead] August 16, 2007 Mr. Kevin Woody, Branch Chief Ms. Jennifer Monick, Staff Accountant Division of Corporation Finance Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2006 File No. 000-30666 Dear Mr. Woody and Ms. Monick: the Company is responsible for the adequacy and accuracy of the disclosure in the filings; ]
[[NetEase Letterhead] August 16, 2007 Mr. Kevin Woody, Branch Chief Ms. Jennifer Monick, Staff Accountant Division of Corporation Finance Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2006 File No. 000-30666 Dear Mr. Woody and Ms. Monick: the Company is responsible for the adequacy and accuracy of the disclosure in the filings; ]
[[NetEase Letterhead] SIZE="2">August16, 2007 Mr.Kevin Woody, Branch Chief SIZE="2">Ms.Jennifer Monick, Staff Accountant FACE="Times New Roman" SIZE="2">Division ofrporation Finance Re: NetEase.com, (thempany) Form 20-F for the Fiscal Year Ended December31, 2006 File No. 000-30666 FACE="Times New Roman" SIZE="2">Dear Mr.Woody and Ms.Monick: thempany is responsible for theequacy and accuracy of the disclosure in the filings;]
