GAME [Shanda Games] CORRESP: (Original Filing)
[[LETTERHEAD OF SHANDA GAMES LIMITED] January 18 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 25, 2011 File No. 001-34454 Dear Messrs. Gilmore and Edgar: Staff SEC 2010 20-F Company We provide]