[China Mobile Games and Entertainment Group Limited September 20, 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]
[China Mobile Games and Entertainment Group Limited September 20, 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]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone:+852 3761 3300 Jesse D. Sheley(1) Facsimile:+852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone:+852 3761 3300 Jesse D. Sheley(1) Facsimile:+852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers]
