[VIA EDGAR CORRESP January 15, 2014 Jim B. Rosenberg, Senior Assistant Chief Accountant Dana Hartz, Staff Accountant Mary Mast, Senior Staff Accountant Division of Corporate Finance 100 F Street, NE Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No. 001-33751 Dear Mr. Rosenberg, Ms. Hartz and Ms.]
[January 14, 2014 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited (the Company ) Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 (File No. 001-35454) Dear Mr. Thompson, Mr. Niethamer, Ms. Silvio, Mr. Porco and Ms. Kohl: * * * * Item 5. Operating and Financial Review and Prospects,]
[January 14, 2014 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited (the Company ) Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 (File No. 001-35454) Dear Mr. Thompson, Mr. Niethamer, Ms. Silvio, Mr. Porco and Ms. Kohl: * * * * Item 5. Operating and Financial Review and Prospects,]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China January 9, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Katherine Wray, Staff Attorney Maryse Mills-Apenteng, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Form 20-F for the Fiscal Year Ended]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China January 9, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Katherine Wray, Staff Attorney Maryse Mills-Apenteng, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Form 20-F for the Fiscal Year Ended]
[January 7, 2014 Via EDGAR Mr. Larry Spirgel Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and keyed its responses accordingly. The Company’s responses to the comments]
[January 7, 2014 Via EDGAR Mr. Larry Spirgel Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and keyed its responses accordingly. The Company’s responses to the comments]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China January 3, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Melissa Walsh, Staff Accountant 100 F Street, N.E. Re: 21Vianet Group, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed on April 19, 2013]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China January 3, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Melissa Walsh, Staff Accountant 100 F Street, N.E. Re: 21Vianet Group, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed on April 19, 2013]
[December 31, 2013 Jennifer Thompson, Accounting Branch Chief Sondra Snyder, Staff Attorney Andrew Blume, Staff Accountant Division of Corporate Finance 100 F Street, NE Re: Lentuo International Inc. Form 20-F for Fiscal Year Ended December 31, 2012 File No. 001-34987 Dear Ms. Thompson, Ms. Snyder and Mr. Blume: Set forth below are the Companys responses to the comments contained in]
