BIDU [Baidu] CORRESP: (Original Filing)

[[Letterhead of Baidu, Inc.] September 30, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the “Company”) Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 Item 7. Major shareholders and Related Party Transactions B. Related Party Transactions Contractual Arrangements with Beijing Perusal and Its Shareholders,]

BIDU [Baidu] CORRESP: [Letterhead of Baidu, Inc.] September 30, 2010 VIA

[[Letterhead of Baidu, Inc.] September 30, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the “Company”) Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 Item 7. Major shareholders and Related Party Transactions B. Related Party Transactions Contractual Arrangements with Beijing Perusal and Its Shareholders,]

GIGM [GIGAMEDIA] CORRESP: (Original Filing)

[September 29, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]

GIGM [GIGAMEDIA] CORRESP: September 29, 2010 VIA FACSIMILE AND EDGAR Ms.

[September 29, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]

GIGM [GIGAMEDIA] 6-K: (Original Filing)

[For further information contact: Brad Miller, Investor Relations Director Country/City Code 8862 Tel: 2656-8016 brad.miller@gigamedia.com.tw GigaMedia’s IAH Games and Blizzard Entertainment StarCraft II: Wings of Liberty to Southeast Asia GigaMedia increases ownership of IAH Games to 80% GigaMedia announces Q1 2010 financial results Games StarCraft II: Wings of Liberty HONG KONG, May 27, 2010 — GigaMedia Limited (NASDAQ: GIGM) today]

GIGM [GIGAMEDIA] 6-K: For further information contact: Brad Miller, Investor Relations

[For further information contact: Brad Miller, Investor Relations Director Country/City Code 8862 Tel: 2656-8016 brad.miller@gigamedia.com.tw GigaMedia’s IAH Games and Blizzard Entertainment StarCraft II: Wings of Liberty to Southeast Asia GigaMedia increases ownership of IAH Games to 80% GigaMedia announces Q1 2010 financial results Games StarCraft II: Wings of Liberty HONG KONG, May 27, 2010 — GigaMedia Limited (NASDAQ: GIGM) today]

BIDU [Baidu] CORRESP: (Original Filing)

[[Letterhead of Baidu, Inc.] August 31, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2009 (“2009 20-F”) Filed March 26, 2010 File No. 000-51469 Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 D. Risk]

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