[September 1, 2015 VIA EDGAR Office of Transportation and Leisure Attention: Mr. John Dana Brown, Attorney-Advisor Mr. Donald E. Field, Attorney-Advisor Re: 500.com Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 27, 2015 File No. 001-36206 Gentlemen: · the Company is responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments]
[Simpson Thacher & Bartlett th ICBC Tower, 35 3 Garden Road Hong Kong (852) 2514-7600 ___________________ Facsimile (852) 2869-7694 Direct Dial Number +852-2514-7650 E-Mail Address CLIN@stblaw.com August 31, 2015 VIA EDGAR Office of Transportation and Leisure Attention: Mr. John Dana Brown, Attorney Advisor Mr. Donald E. Field, Attorney Advisor Re: 500.com Limited Form 20-F for Fiscal Year Ended December 31,]
[Shanda Games Limited August 27, 2015 Via E-mail Christina Chalk Re: Shanda Games Amendment No. 2 to Schedule 13E-3 Filed July 14, 2015 SEC File No. 005-85045 Dear Ms. Chalk: To the extent any response relates to information concerning Yingfeng Zhang, Capitalhold Limited, Capitalcorp Limited, Ningxia Yilida Capital Investment Limited Partnership, Yili Shengda Investment Holdings (Hong Kong) Company Limited, Ningxia]
[Shanda Games Limited August 27, 2015 Via E-mail Christina Chalk Re: Shanda Games Amendment No. 2 to Schedule 13E-3 Filed July 14, 2015 SEC File No. 005-85045 Dear Ms. Chalk: To the extent any response relates to information concerning Yingfeng Zhang, Capitalhold Limited, Capitalcorp Limited, Ningxia Yilida Capital Investment Limited Partnership, Yili Shengda Investment Holdings (Hong Kong) Company Limited, Ningxia]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS +852-2514-7660 DFERTIG@STBLAW.COM August 26, 2015 VIA EDGAR Division of Corporation Finance Re: Alibaba Group Holding Limited Registration Statement on Form F-4 Ladies and Gentlemen On behalf of our client, Please note that wire transfers totaling US$929,600 in]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS +852-2514-7660 DFERTIG@STBLAW.COM August 26, 2015 VIA EDGAR Division of Corporation Finance Re: Alibaba Group Holding Limited Registration Statement on Form F-4 Ladies and Gentlemen On behalf of our client, Please note that wire transfers totaling US$929,600 in]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 20, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Joyce Sweeney, Staff Accountant Barbara C. Jacobs, Assistant Director Ji Shin, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 20, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Joyce Sweeney, Staff Accountant Barbara C. Jacobs, Assistant Director Ji Shin, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for]
[IDI, Inc. 2650 North Military Trail, Suite 300 Boca Raton, Florida 33431 August 19, 2015 Via EDGAR Division of Corporation Finance Attention: Larry Spirgel, Assistant Director Re: IDI, Inc. Registration Statement on Form S-3 Filed August 14, 2015 File No. 333-206403 Ladies and Gentlemen: The Company acknowledges the following: The Company requests that it be notified of]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com August 14, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Mail Stop 4561 Attention: Stephen Krikorian MorganYoungwood Ji Shin Matthew Crispino Re: SouFun Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 28, 2015 File No.]
