EDS [Exceed Co] CORRESP: November 18, 2010 VIA EDGAR Mr. John Reynolds
[November 18, 2010 VIA EDGAR Mr. John Reynolds Assistant Director Division of Corporation Finance Re: Exceed Company Ltd. Form 20-F for the year ended December 31, 2009 Filed April 7, 2010 and amended August 23, 2010 and October 13, 2010 File No. 1-33799 Dear Mr. Reynolds: The purpose of this letter is to respond to your letter dated November 10,]