GAME [Shanda Games] CORRESP: [ LETTERHEAD OF SHANDA GAMES LIMITED] December 19
[[ LETTERHEAD OF SHANDA GAMES LIMITED] December 19 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief Christine Davis, Assistant Chief Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 8, 2013 File No. 001-34454 Dear Ladies and Gentlemen: Staff Commission 2012 20-F Company Shanda]