[March 24, 2011 Via Facsimile and EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response]
[- # - PART I INFORMATION REQUIRED IN PROSPECTUS Item - 1. Description of Securities to be Registered Cross Reference Sheet Item Number and Caption Filed Herewith as Prospectus Location in Form of Receipt 1. Name and address of depositary Introductory Article 2. Title of American Depositary Receipts and identity of deposited securities Face of Receipt, top center Terms of] [TABLE OF CONTENTS ARTICLE 1. DEFINITIONS 2 SECTION 1.01 American Depositary Shares. 2 SECTION 1.02 Commission. 3 SECTION 1.03 Company. 3 SECTION 1.04 Custodian. 3 SECTION 1.05 Deliver; Surrender. 3 SECTION 1.06 Deposit Agreement. 4 SECTION 1.07 Depositary; Corporate Trust Office. 4 SECTION 1.08 Deposited Securities. 4 SECTION 1.09 Dollars. 4 SECTION 1.10 DTC. 4 SECTION 1.11 Foreign Registrar. 4]
[- # - PART I INFORMATION REQUIRED IN PROSPECTUS Item - 1. Description of Securities to be Registered Cross Reference Sheet Item Number and Caption Filed Herewith as Prospectus Location in Form of Receipt 1. Name and address of depositary Introductory Article 2. Title of American Depositary Receipts and identity of deposited securities Face of Receipt, top center Terms of] [TABLE OF CONTENTS ARTICLE 1. DEFINITIONS 2 SECTION 1.01 American Depositary Shares. 2 SECTION 1.02 Commission. 3 SECTION 1.03 Company. 3 SECTION 1.04 Custodian. 3 SECTION 1.05 Deliver; Surrender. 3 SECTION 1.06 Deposit Agreement. 4 SECTION 1.07 Depositary; Corporate Trust Office. 4 SECTION 1.08 Deposited Securities. 4 SECTION 1.09 Dollars. 4 SECTION 1.10 DTC. 4 SECTION 1.11 Foreign Registrar. 4]
