CHL [CHINA MOBILE] CORRESP: September 2, 2010 Via EDGAR Mr. Larry Spirgel

[September 2, 2010 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 Filed June 7, 2010 File No. 001-14696 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in]

SFUN [SouFun] F-6: (Original Filing)

[] [TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1 (g) Deposited Securities 1 (h) Direct Registration System 2 (i) Holder 2 (j) Securities Act of 1933 2 (k) 2 (l)] [[Letterhead of Paul, Hastings, Janofsky & Walker LLP] September 2, 2010 JPMorgan Chase Bank, N.A., as Depositary Re: American Depositary Shares evidenced by American Depositary Receipts for deposited Class A ordinary shares of SouFun Holdings Limited Dear Sirs: [Letterhead of Paul, Hastings, Janofsky & Walker LLP] Based upon and subject to the foregoing, we are of the opinion that the]

Skip to toolbar