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
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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.