CTC [IFM Investments] CORRESP: 11TH FLOOR | PLATINUM | 233 TAICANG ROAD
[11TH FLOOR | PLATINUM | 233 TAICANG ROAD | SHANGHAI | 200020 WWW.SHEARMAN.COM | T +86.21.6136.5000 | F +86.21.6136.5001 RESIDENT PARTNERS Admitted in New York November 28, 2012 Writers Email Address: alan.seem@shearman.com Writers Direct Number: (8621) 6316-5018 VIA EDGAR Ms. Jennifer Monick Mr. Wilson K. Lee Division of Corporation Finance 100 F Street, N.E. Re: IFM Investments Limited Form 20-F]