KZ [KONGZHONG] CORRESP: February 26, 2014 Via EDGAR Mr. Larry Spirgel
[February 26, 2014 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and]