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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
November 30, 2011
Author
William H. Thompson Accounting Branch Chief
Form
UPLOAD
Company
NetEase, Inc. (NTES, NETTF) (CIK 0001110646)

Letter

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

Show Raw Text
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