NTES [NetEase,] CORRESP: (Original Filing)
[[Letterhead of NetEase.com, Inc.] September 30, 2009 Mr. H. Christopher Owings, Assistant Director Mr. John Fieldsend, Attorney-Adviser Division of Corporation Finance 100 F Street, NE Re: NetEase.com, Inc. (the Company) Annual Report on Form 20-F for the Year Ended December 31, 2008 Filed June 30, 2009 File No. 0-30666 (the 2008 Form 20-F) Dear Mr. Owings and Mr. Fieldsend: Letter]