SEC Comment Letter for NetEase, Inc. (NTES, NETTF) (CIK 0001110646) (NTES) — Nov 30, 2011
NetEase, Inc. (NTES, NETTF) (CIK 0001110646)
Date: Nov. 30, 2011 · CIK: 0001110646 · Accession: 0000000000-11-068820
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November 30, 2011 Via-Email Onward Choi Acting Chief Financial Officer NetEase.Com, Inc. 26/F, SP Tower D Tsinghua Science Park Building 8 No. 1 Zhongguancun East Road, Haidian District Beijing 100084, People’s Republic of China Re: NetEase.Com, Inc. Form 20-F for Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 Dear Mr. Choi: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief