[Home Inns& Hotels Management Lane No.421, Chang Ping Road Jing An District Shanghai 200041 Peoples Republic of China (86-21) 3218-9988 May7, 2008 VIA EDGARRRESPONDENCE Division ofrporation Finance 100 F Street, N.E. Re: Home Inns& Hotels Management Registration Statement on Form F-3, initially filed on April22, 2008 (File No.333-150363) and amended on May2, 2008]
[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 of our report dated April 18, 2008 relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Home Inns & Hotels Management Inc. and our report dated April] []
[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 of our report dated April 18, 2008 relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Home Inns & Hotels Management Inc. and our report dated April] []
[PRELIMINARY PROSPECTUS (Subject tompletion)ted May 2, 2008 327,915 American Depositary Shares Home Inns& Hotels Management Representing 655,830 Ordinary Shares This prospectus relates to the proposedle from time to time byphaport International Limited, the selling shareholder, of up to 327,915 American Depositary Shares, orSs, of Home Inns& Hotels Management or Home Inns. EachS represents two ordinary] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We herebynsent to theorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 of our reportted April 18, 2008 relating to thensolidated financial statements and the effectiveness of internalntrol over financial reporting of Home Inns & Hotels Management and our reportted April 18, 2008] [41st Floor, One Exchange Square 8nnaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com SIZE="2">FIRM / AFFILIATE OFFICES Barcelona New Jersey Brussels New York Chicago Northern Virginia Frankfurt Orangeunty Hamburg Paris HongKongn Diego Londonn Francisco May 2, 2008 LosAngeles Shanghai Madrid Silicon Valley Milan Singapore Moscow]
[PRELIMINARY PROSPECTUS (Subject tompletion)ted May 2, 2008 327,915 American Depositary Shares Home Inns& Hotels Management Representing 655,830 Ordinary Shares This prospectus relates to the proposedle from time to time byphaport International Limited, the selling shareholder, of up to 327,915 American Depositary Shares, orSs, of Home Inns& Hotels Management or Home Inns. EachS represents two ordinary] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We herebynsent to theorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 of our reportted April 18, 2008 relating to thensolidated financial statements and the effectiveness of internalntrol over financial reporting of Home Inns & Hotels Management and our reportted April 18, 2008] [41st Floor, One Exchange Square 8nnaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com SIZE="2">FIRM / AFFILIATE OFFICES Barcelona New Jersey Brussels New York Chicago Northern Virginia Frankfurt Orangeunty Hamburg Paris HongKongn Diego Londonn Francisco May 2, 2008 LosAngeles Shanghai Madrid Silicon Valley Milan Singapore Moscow]
