CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)
[China Mobile Games and Entertainment Group Limited September 11, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman, and Mr. Crispino: If]