EVK [Ever-Glory International,] CORRESP: Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning

[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]

MCOX [Mecox Lane] CORRESP: MECOX LANE LIMITED 22nd Floor, Gems Tower, Building

[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 People’s Republic of China March 11, 2013 VIA EDGAR VIA HAND DELIVERY Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street,]

MCOX [Mecox Lane] 6-K: (Original Filing)

[Mecox Lane Limited Announces Fourth Quarter and Full Year 2012 Results Full Year 2012 Gross Profit Margin Up 2.2% Year over Year SHANGHAI, March 4, 2013 — Mecox Lane Limited (“Mecox Lane” or the “Company”) (NASDAQ: MCOX), a leading brand and multi-channel retailer of apparel and accessories in China, today announced its unaudited financial results for the fourth quarter and] [MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487, Tianlin Road Shanghai 200233 People’s Republic of China (86-21) 6495 0500 Form 20-F x Form 40-F o o o Yes o No x 82-N/A]

EVK [Ever-Glory International,] CORRESP: (Original Filing)

[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]

EVK [Ever-Glory International,] CORRESP: February 20, 2013 VIA EMAIL AND COURIER Tia

[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]

EVK [Ever-Glory International,] CORRESP: (Original Filing)

[February 20, 2013 VIA EMAIL ANDURIER Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: We thank the Staff invance for itsnsideration of the foregoing.Should you have any questions ormments, pleasentact]

EVK [Ever-Glory International,] CORRESP: February 20, 2013 VIA EMAIL ANDURIER Tia L.

[February 20, 2013 VIA EMAIL ANDURIER Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: We thank the Staff invance for itsnsideration of the foregoing.Should you have any questions ormments, pleasentact]

MCOX [Mecox Lane] CORRESP: (Original Filing)

[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 People’s Republic of China February 19, 2013 VIA EDGAR AND HAND DELIVERY Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street,]

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