[[Letterhead of NetEase.com, Inc.] August 12 , 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William Thompson Mr. James Allegretto Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Ms. Ransom,]
[[Letterhead of NetEase.com, Inc.] August 12 , 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William Thompson Mr. James Allegretto Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Ms. Ransom,]
[[Letterhead of NetEase.com,Inc.] August12 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen:]
[[Letterhead of NetEase.com,Inc.] August12 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen:]
[[Letterhead of NetEase.com,Inc.] August12 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen:]
[[Letterhead of NetEase.com,Inc.] August12 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen:]
[[Letterhead of NetEase.com,Inc.] August12 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen:]
[[Letterhead of NetEase.com,Inc.] August12 , 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen:]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 August 19, 2011 Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 and Amended March 17,]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 August 19, 2011 Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 and Amended March 17,]
