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]

JRJC [China Finance Online] CORRESP: China Finance Online Co. Limited 9th Floor of

[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]

JRJC [China Finance Online] 6-K: (Original Filing)

[Change of Auditor “ Company ” or “ we ” “ GT ” Shu Lun Pan Certified Public Accountants LLP On November 4, 2014, China Finance Online Co. Limited (the During the two most recent fiscal years ended December 31, 2013 and through the date of this Form 6-K: (i) There were no disagreements between the Company and GT on]

JRJC [China Finance Online] 6-K: Change of Auditor “ Company ” or “

[Change of Auditor “ Company ” or “ we ” “ GT ” Shu Lun Pan Certified Public Accountants LLP On November 4, 2014, China Finance Online Co. Limited (the During the two most recent fiscal years ended December 31, 2013 and through the date of this Form 6-K: (i) There were no disagreements between the Company and GT on]

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 October 1, 2014 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, 2013 Filed May 6, 2014 File No.]

JRJC [China Finance Online] CORRESP: CHINA FINANCE ONLINE CO. LIMITED 9th Floor of

[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO. 35 Financial Street, Xicheng District Beijing 100033, China October 1, 2014 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, 2013 Filed May 6, 2014 File No.]

JRJC [China Finance Online] 6-K: (Original Filing)

[China Finance Online Reports Second Quarter and First Half 2014 Ended June 30, 2014 Unaudited Financial Results 2Q14 Net revenues Up 171.4% Year over Year to $20.6 Million 2Q14 Revenues from Financial Services Up 399.8% Year over Year to $16.4 Million 2Q14 Gross Profit Up 193.5% Year over Year to $15.1 Million Beijing, China, September 29, 2014 – China Finance] []

JRJC [China Finance Online] S-8: (Original Filing)

[] [CHINA FINANCE ONLINE CO. LTD. 2014 STOCK INCENTIVE PLAN PURPOSE OF PLAN The purpose of the China Finance Online Co. Ltd. 2014 Stock Incentive Plan (this “PLAN”) is to promote the success of the Corporation and to increase shareholder value by providing an additional means through the grant of awards to attract, motivate, retain and reward selected employees and other] [Opinion and Consent of Proskauer Rose Proskauer Rose Suites 1701-1705, 17/F Two Exchange Square, 8 Connaught Place, Central Hong Kong 7 August, 2014 To: China Finance Online Co. Limited 9th Floor, Tower C, Corporate Square No. 35 Financial Street, Xicheng District Beijing 100032, China Dear Sirs, China Finance Online Co. Limited (the “Company”) Registration Statement Commission Securities Act Relevant Shares] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement No. 333-157670 on Form S-8 of our report dated April 27, 2012 (April 29, 2013 as to the effects of the presentation of comprehensive income described in Note 2), relating to the consolidated financial statements and financial statement schedule of China Finance Online] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Beijing, People’s Republic of China August 7, 2014 EX-23.3 5 d770666dex233.htm EX-23.3]

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