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 May 10, 2012 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation Form 20-F for the Fiscal Year ended December 31, 2010 Filed]