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 December 3, 2014 VIA EDGAR AND HAND DELIVERY Patrick Gilmore, Accounting Branch Chief Eiko Yaoita Pyles, Staff Accountant Christine Davis, Assistant Chief Accountant Maryse Mills-Apenteng, Special Counsel 100 F Street, N.E. Re: China Finance Online Co. Limited Form 20-F for]