CTC [IFM Investments] 424B3: (Original Filing)

[TABLE OF CONTENTS SUMMARY 1 THE OFFERING 2 RISK FACTORS 3 16 PRICE RANGE OF OUR ADSS 17 EXCHANGE RATE INFORMATION 17 USE OF PROCEEDS 17 RECENT DEVELOPMENTS 18 EXPENSES OF THIS OFFERING 23 DIVIDEND POLICY 24 OTHER INFORMATION ON THE COMPANY 24 MANAGEMENT 25 PRINCIPAL SHAREHOLDERS 28 SELLING SHAREHOLDERS 30 OUR RELATIONSHIP WITH REALOGY 31 DESCRIPTION OF SHARE CAPITAL]

CTC [IFM Investments] 424B3: TABLE OF CONTENTS SUMMARY 1 THE OFFERING 2

[TABLE OF CONTENTS SUMMARY 1 THE OFFERING 2 RISK FACTORS 3 16 PRICE RANGE OF OUR ADSS 17 EXCHANGE RATE INFORMATION 17 USE OF PROCEEDS 17 RECENT DEVELOPMENTS 18 EXPENSES OF THIS OFFERING 23 DIVIDEND POLICY 24 OTHER INFORMATION ON THE COMPANY 24 MANAGEMENT 25 PRINCIPAL SHAREHOLDERS 28 SELLING SHAREHOLDERS 30 OUR RELATIONSHIP WITH REALOGY 31 DESCRIPTION OF SHARE CAPITAL]

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CTC [IFM Investments] CORRESP: December 17, 2010 VIA EDGAR AND FACSIMILE Mr.

[December 17, 2010 VIA EDGAR AND FACSIMILE Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: IFM Investments Limited Registration Statement on Form F-1 (Registration File No. 333-169541) Dear Mr. Dang and Ms. Martin: If there is any change in the acceleration request set forth above, the Company will promptly notify]

CTC [IFM Investments] 8-A12B/A: FORM 8-A/A Amendment No. 3 to Form 8-A

[FORM 8-A/A Amendment No. 3 to Form 8-A Originally Filed on January 5, 2010 FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES IFM Investments Limited Cayman Islands Not Applicable (State of incorporation or organization) (I.R.S. Employer Identification No.) 26/A, East Wing, Hanwei Plaza No. 7 Guanghua Road, Chaoyang District Beijing 100004, People’s Republic of China Title of each class to be]

CTC [IFM Investments] F-1/A: (Original Filing)

[_________________ AMENDMENT NO. 2 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________ IFM Investments Limited _________________ Cayman Islands 6531 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) 26/A, East Wing, Hanwei Plaza No.7, Guanghua Road, Chaoyang District Beijing 100004, The People’s Republic of China (86] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form F-1/A of our report dated June 30, 2010 relating to the financial statements, which appears in IFM Investments Limited's Annual Report on Form 20-F for the year ended December 31, 2009. We also consent to the reference to us]

CTC [IFM Investments] F-1/A: _________________ AMENDMENT NO. 2 FORM F-1 REGISTRATION STATEMENT

[_________________ AMENDMENT NO. 2 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________ IFM Investments Limited _________________ Cayman Islands 6531 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) 26/A, East Wing, Hanwei Plaza No.7, Guanghua Road, Chaoyang District Beijing 100004, The People’s Republic of China (86] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form F-1/A of our report dated June 30, 2010 relating to the financial statements, which appears in IFM Investments Limited's Annual Report on Form 20-F for the year ended December 31, 2009. We also consent to the reference to us]

CTC [IFM Investments] CORRESP: (Original Filing)

[Skadden, Arps, Slate, Meagher & Flom llp A Delaware Limited Liability Partnership 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA ________ TEL: (86-10) 6535-5599 FAX: (86-10) 6535-5699 www.skadden.com December 6, 2010 VIA EDGAR Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. RE: IFM]

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