DSKY [iDreamSky Technology] CORRESP: iDreamSky Technology Limited 16/F, A3 Building, Kexing Science
[iDreamSky Technology Limited 16/F, A3 Building, Kexing Science Park 15 Keyuan Road North, Nanshan District Shenzhen, Guangdong, 518057 The Peoples Republic of China August 4, 2014 VIA EDGAR CORRESPONDENCE AND FACSIMILE Ms. Maryse Mills-Apenteng, Special Counsel Mr. Edwin Kim, Attorney-Advisor Mr. Stephen Krikorian, Accounting Branch Chief Ms. Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. U.S.A.]