NCTY [The9] CORRESP: (Original Filing)
[[The9 Limited Letterhead] October 12, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins: If you have any additional questions or comments regarding the 2009 Form 20-F, please contact the Companys U.S. counsel, David T. Zhang of Latham & Watkins, at (852) 2912 2503. Thank you very much. Very truly yours,]