[[NetEase Letterhead] August 16, 2007 Mr. Kevin Woody, Branch Chief Ms. Jennifer Monick, Staff Accountant Division of Corporation Finance Re: NetEase.com, Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2006 File No. 000-30666 Dear Mr. Woody and Ms. Monick: • the Company is responsible for the adequacy and accuracy of the disclosure in the filings; •]

[[NetEase Letterhead] SIZE="2">August16, 2007 Mr.Kevin Woody, Branch Chief SIZE="2">Ms.Jennifer Monick, Staff Accountant FACE="Times New Roman" SIZE="2">Division ofrporation Finance Re: NetEase.com, (thempany) Form 20-F for the Fiscal Year Ended December31, 2006 File No. 000-30666 FACE="Times New Roman" SIZE="2">Dear Mr.Woody and Ms.Monick: thempany is responsible for theequacy and accuracy of the disclosure in the filings;]