CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)
[26th Floor, Gloucester Tower David Zhang To Call Writer Directly: Telephone: +852 3761 3300 www.kirkland.com Facsimile: June 29, 2012 CONFIDENTIAL Barbara C. Jacobs, Assistant Director Copy to: Draft Registration Statement Re: China Mobile Games and Entertainment Group Limited Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: On behalf of our client, China Mobile Games and Entertainment Group Limited, a foreign]