[Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 Filed April 25, 2012 File No. 001-14696 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and]