LAS [Lentuo International] CORRESP: December 31, 2013 Jennifer Thompson, Accounting Branch Chief
[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]