SINA [SINA] CORRESP: SINA Corporation 37F, Jin Mao Tower 88 Century
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China July 27, 2015 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Mr. David Edgar, Staff Accountant Ms. Joyce Sweeney, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2014 (the 2014 Form]