SINA [SINA] CORRESP: 12TH FLOOR EAST TOWER | TWIN TOWERS |
[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Ling Huang Alan D. Seem Admitted in New York October 12, 2011 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation]
