[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]
[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, NY 10036 UBS Securities LLC 299 Park Avenue New York, NY 10171 VIA EDGAR AND FACSIMILE May 19 , 201 4 Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re:]
[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, NY 10036 UBS Securities LLC 299 Park Avenue New York, NY 10171 VIA EDGAR AND FACSIMILE May 19 , 201 4 Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re:]
[[Letterhead of JD.com, Inc.] May 19, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Re: JD.com, Inc. Registration Statement on Form F-1 (Registration No. 333-193650) Registration Statement on Form 8-A (Registration No. 001-36450) Dear Ladies and Gentlemen: If]
[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]
[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]
[Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Central, Hong Kong Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, New York 10010 J.P. Morgan Securities LLC 383 Madison Avenue, New York, New York 10179, China Renaissance Securities (Hong Kong) Limited Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong]
[JUMEI INTERNATIONAL HOLDING LIMITED May 13, 2014 VIA EDGAR AND E-MAIL Mara L. Ransom, Assistant Director Dieter King, Legal Branch Chief Scott Anderegg, Staff Attorney Adam Phippen, Staff Accountant Donna DiSilvio, Staff Accountant Division of Corporation Finance 100 F St. NE Re: Jumei International Holding Limited Registration Statement on Form F-1 (Registration No. 333-195229) Registration Statement on Form 8-A (Registration]
[JUMEI INTERNATIONAL HOLDING LIMITED May 13, 2014 VIA EDGAR AND E-MAIL Mara L. Ransom, Assistant Director Dieter King, Legal Branch Chief Scott Anderegg, Staff Attorney Adam Phippen, Staff Accountant Donna DiSilvio, Staff Accountant Division of Corporation Finance 100 F St. NE Re: Jumei International Holding Limited Registration Statement on Form F-1 (Registration No. 333-195229) Registration Statement on Form 8-A (Registration]
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