JRJC [China Finance Online] CORRESP: (Original Filing)
[China Finance Online Co. Limited 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China March 9, 2012 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Accounting Branch Chief 100 F Street, N.E. Re: China Finance Online Co. Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on May 31, 2011 File No.]