MCOX [Mecox Lane] CORRESP: MECOX LANE LIMITED 22nd Floor, Gems Tower, Building
[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China March 11, 2013 VIA EDGAR VIA HAND DELIVERY Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street,]