[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ULIE AO ALIFORNIA Z. J REGORY IAO EW ORK]
[April 4, 2014 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed February 28, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 1 to Registration Statement on Form S-1 General 1. Cover Page 2. The Company,]
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E G S AUL ITCHARD ¿ LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK EGISTERED OREIGN AWYERS R ULIE AO ALIFORNIA Z. J ORY CALPINE NGLAND ALES REGORY IAO]
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E G S AUL ITCHARD ¿ LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK EGISTERED OREIGN AWYERS R ULIE AO ALIFORNIA Z. J ORY CALPINE NGLAND ALES REGORY IAO]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China April 1, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 17, 2013 File]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China April 1, 2014 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 17, 2013 File]
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ULIE AO ALIFORNIA Z. J REGORY IAO EW ORK]
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ULIE AO ALIFORNIA Z. J REGORY IAO EW ORK]
[ARENA NTERNATIONAL NC T March 28, 2014 VIA EDGAR AND EMAIL Mr. Larry Spirgel, Assistant Director Ms. Celeste M. Murphy, Legal Branch Chief Mr. Ajay Koduri, Staff Attorney Ms. Terry French, Accountant Branch Chief Ms. Christy Adams, Senior Staff Accountant Division of Corporation Finance 100 F St. NE Re: Tarena International, Inc. Registration Statement on Form F-1 (Registration No. 333-194191)]
[ARENA NTERNATIONAL NC T March 28, 2014 VIA EDGAR AND EMAIL Mr. Larry Spirgel, Assistant Director Ms. Celeste M. Murphy, Legal Branch Chief Mr. Ajay Koduri, Staff Attorney Ms. Terry French, Accountant Branch Chief Ms. Christy Adams, Senior Staff Accountant Division of Corporation Finance 100 F St. NE Re: Tarena International, Inc. Registration Statement on Form F-1 (Registration No. 333-194191)]
