CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)
[26th Floor, Gloucester Tower David Zhang To Call Writer Directly: www.kirkland.com July 12, 2012 CONFIDENTIAL Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Copy to: Draft Registration Statement 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Confidential Submission of Amendment No. 5 to Registration]