Ticker: NCTY, Company: The9 LTD, Type: CORRESP, Date: 2010-12-16
Original SEC Filing: Click here

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Webplus: NCTY/20101216/CORRESP/1/000.htm SEC Original: filename1.htm
[Letterhead of The9 Limited] December 16, 2010 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the “Company”) Dear Ms. Collins and Ms. Kindelan, Item 5. Operating and Financial Review and Prospects Critical Accounting Policies, page 49 1. Notwithstanding your response to our prior comment 4, considering the apparent level of subjectivity and judgment necessary to determine whether

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Company Information:

Ticker: NCTY, Company: The9 LTD, Type: CORRESP, Date: 2010-12-16CIK: 0001296774, Location: F4, SIC: 7389, SIC Desc: SERVICES-BUSINESS SERVICES, NEC
Business Phone & Address:
BUILDING NO.3, 690 BIBO ROAD
PUDONG NEW AREA, SHANGHAI 201203