EJ [E-HOUSE (CHINA)] CORRESP: (Original Filing)
[[Letterhead of E-House (China) Holdings Limited] September 29, 2010 VIA EDGAR AND FACSIMILE Cicely LaMothe, Branch Chief Re: E-House (China) Holdings Limited (the Company) Dear Mr. LaMothe and Mr. Lee: Form 20-F for the Year Ended December 31, 2009 Financial Statements and Notes Consolidated Statements of Cash Flows, page F-7 Please explain why the purchase of non-controlling interests is characterized]