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SEC Comment Letter for NetEase, Inc. (NTES, NETTF) (CIK 0001110646) (NTES) — Sep 5, 2012

NetEase, Inc. (NTES, NETTF) (CIK 0001110646)
Date: Sept. 5, 2012 · CIK: 0001110646 · Accession: 0000000000-12-048249

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 5, 2012
Author
/s/ William H. Thompson
Form
UPLOAD
Company
NetEase, Inc. (NTES, NETTF) (CIK 0001110646)

Letter

September 5, 2012 Via-Email Onward Choi Acting Chief Financial Officer NetEase, 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, Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 26, 2012 File No. 0-30666

Dear Mr. Choi :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing 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

Show Raw Text
September 5, 2012

Via-Email
Onward Choi
Acting Chief Financial Officer
NetEase, 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, Inc.
 Form 20-F for Fiscal Year Ended December 31, 2011
Filed April 26, 2012
File No. 0-30666

Dear Mr. Choi :

We have completed our review of your filing .  We remind you that our comments or
changes  to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any pers on under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing 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

cc: Paul Boltz
 Ropes & Gray, LLP.