[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[[Letterhead of Goulston & Storrs, P.C.] September 2, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyou SEC Comment]
[[CHANGYOU.COM LIMITED LETTERHEAD] September2, 2011 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[2011 Form20-F ending December31, 2011 (the B. Business Overview, page24 Our Organizational Structure, page25 2. We note the diagram you provide on page27 depicting the group structure of your principal subsidiaries and affiliated companies. Please ensure that the disclosure accompanying this diagram explains the role each of those entities plays in your overall business plan.]
[[Letterhead of Goulston & Storrs, P.C.] September2, 2011 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, N.E. Attn:Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011]
[[Letterhead of Goulston & Storrs, P.C.] September2, 2011 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, N.E. Attn:Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011]
[2011 Form20-F ending December31, 2011 (the B. Business Overview, page24 Our Organizational Structure, page25 2. We note the diagram you provide on page27 depicting the group structure of your principal subsidiaries and affiliated companies. Please ensure that the disclosure accompanying this diagram explains the role each of those entities plays in your overall business plan.]
[September 1, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 22, 2011 File No. 000-51604 Ladies and Gentlemen: Company Staff Commission Actions Semiconductor Co., Ltd. (the “ In this letter, we]
