[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queen’s Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4)]

[China Mobile Games and Entertainment Group Limited September 1 3, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: We hereby respectfully withdraw that acceleration request. Very truly yours, China Mobile Games and Entertainment]

[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queen’s Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com]

[Partners (admitted in Hong Kong) Justin M. Dolling(4) David Patrick Eich(1),(3),(4) Douglas S. Murning(4) Nicholas A. Norris(4) John A. Otoshi(2) Jesse D. Sheley(1) Dominic W.L. Tsun(2),(4) Li Chien Wong David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4) Albert S. Cho(2) Michel Debolt(2) Angela Russo(1) Benjamin Su(2) Ashley Young(4) David Zhang(2) Fan Zhang(1) 26th Floor, Gloucester Tower Telephone: +852 3761]

[China Mobile Games and Entertainment Group Limited September 11, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman, and Mr. Crispino: If]