LAS [Lentuo International] CORRESP: FIVE PALO ALTO SQUARE, 6TH FLOOR | 3000
[FIVE PALO ALTO SQUARE, 6TH FLOOR | 3000 EL CAMINO REAL | PALO ALTO | CA | 94306-2155 WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699 Writers Email Address: February 5, 2014 alan.seem@shearman.com Writers Direct Number: (650) 838-3753 VIA EDGAR Jennifer Thompson, Accounting Branch Chief Sondra Snyder, Staff Accountant Andrew Blume, Staff Accountant Division of Corporate Finance 100 F Street, NE]