MCOX [Mecox Lane] CORRESP: (Original Filing)
[[Letterhead] November 5, 2015 VIA EDGAR Rufus Decker, Accounting Branch Chief Tia L. Jenkins, Senior Assistant Chief Accountant Steve Lo, SEC Staff Accountant 100 F Street, N.E. Re: Mecox Lane Limited Form 20-F for the Year Ended December 31, 2014 Filed on April 29, 2015 (the “2014 Form 20-F”) File No. 001-34904 Dear Mr. Decker, Ms. Jenkins and Mr. Lo:]