EDS [Exceed Co] CORRESP: Exceed Company Ltd. Suite 8, 20/F, One International
[Exceed Company Ltd. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 September 29, 2010 VIA EDGAR Mr. John Reynolds Assistant Director Division of Corporation Finance Re: Exceed Company Ltd. Form 20-F for the year ended December 31, 2009 Filed April 7, 2010 and amended August 23, 2010 File No. 1-33799]