[THE9 LIMITED Jun Zhu Chairman and Chief Executive Officer The9 Limited Announces Software License Agreement with OpenFeint Inc. Shanghai, China December 21, 2010 The OpenFeint software is one of the most successful mobile social gaming network software for iOS and Android devices. OpenFeints developer SDK is a toolkit that can be integrated in any iOS and Android based game.]
[EXPLANATORY NOTE The9 Limited Jun Zhu] [The9 Limited AMENDED 2004 STOCK OPTION PLAN 1. Purposes of the Plan The purposes of this Plan are: (a) to attract and retain the best available personnel for positions of substantial responsibility, (b) to provide additional incentive to Employees, Directors and Consultants, and (c) to motivate the participating personnel, promote their dedication, and encourage them to devote themselves to the]
[EXPLANATORY NOTE The9 Limited Jun Zhu] [The9 Limited AMENDED 2004 STOCK OPTION PLAN 1. Purposes of the Plan The purposes of this Plan are: (a) to attract and retain the best available personnel for positions of substantial responsibility, (b) to provide additional incentive to Employees, Directors and Consultants, and (c) to motivate the participating personnel, promote their dedication, and encourage them to devote themselves to the]
[[Letterhead of The9 Limited] December 16, 2010 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins and Ms. Kindelan, Item 5. Operating and Financial Review and Prospects Critical Accounting Policies, page 49 1. Notwithstanding your response to our prior comment 4, considering the apparent level of subjectivity and judgment necessary to determine whether]
[[Letterhead of The9 Limited] December 16, 2010 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins and Ms. Kindelan, Item 5. Operating and Financial Review and Prospects Critical Accounting Policies, page 49 1. Notwithstanding your response to our prior comment 4, considering the apparent level of subjectivity and judgment necessary to determine whether]
[December 15, 2010 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Thank you for your assistance throughout the review process. RODMAN & RENSHAW, LLC CORRESP 1 filename1.htm]
[December 15, 2010 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Thank you for your assistance throughout the review process. RODMAN & RENSHAW, LLC CORRESP 1 filename1.htm]
[December 15, 2010 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Company Kingold Jewelry, Inc., a Delaware corporation (the “ Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[] [Our ref VZL\611552\4071177v3 Direct +852 2971 3095 Email valerie.law@maplesandcalder.com China Techfaith Wireless Communication Technology Limited 14 December 2010 Dear Sir China Techfaith Wireless Communication Technology Limited Company Registration Statement Commission Act Ordinary Shares ADSs We act as Cayman Islands counsel for China Techfaith Wireless Communication Technology Limited (the 1 DOCUMENTS REVIEWED Documents We have reviewed originals, copies, drafts or] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Amendment No. 1 to Registration Statement (Registration No. 333-169667) on Form F-3 of our reports dated May 19, 2010, relating to the consolidated financial statements and related financial statement schedule of China Techfaith Wireless Communication Technology Limited, its subsidiaries and variable interest entities (collectively]
[] [Our ref VZL\611552\4071177v3 Direct +852 2971 3095 Email valerie.law@maplesandcalder.com China Techfaith Wireless Communication Technology Limited 14 December 2010 Dear Sir China Techfaith Wireless Communication Technology Limited Company Registration Statement Commission Act Ordinary Shares ADSs We act as Cayman Islands counsel for China Techfaith Wireless Communication Technology Limited (the 1 DOCUMENTS REVIEWED Documents We have reviewed originals, copies, drafts or] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Amendment No. 1 to Registration Statement (Registration No. 333-169667) on Form F-3 of our reports dated May 19, 2010, relating to the consolidated financial statements and related financial statement schedule of China Techfaith Wireless Communication Technology Limited, its subsidiaries and variable interest entities (collectively]
