TAOM [Taomee] CORRESP: (Original Filing)
[41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com FIRM / AFFILIATE OFFICES May 31, 2011 Abu Dhabi Barcelona Beijing Boston Brussels Moscow Munich New Jersey New York Orange County VIA EDGAR Mr. Mark P. Shuman Mr. Evan Jacobson Division of Corporation Finance Chicago Doha Dubai Frankfurt Hamburg Hong Kong Houston London Los]