TAOM [Taomee] CORRESP: Taomee Holdings Limited 16/F, Building No. A-2, No.
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China January 9, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Katherine Wray, Staff Attorney Maryse Mills-Apenteng, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Form 20-F for the Fiscal Year Ended]