SEC Comment Letter for NetEase, Inc. (NTES, NETTF) (CIK 0001110646) (NTES) — Sep 27, 2016
NetEase, Inc. (NTES, NETTF) (CIK 0001110646)
Date: Sept. 27, 2016 · CIK: 0001110646 · Accession: 0000000000-16-094755
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Mail Stop 3561 September 27 , 2016 William Lei Ding Chief Executive Officer NetEase, Inc. Building No. 7, West Zone Zhongg uancun Software Park (Phase II) No. 10 Xibeiwang East Road, Haidian District Beijing 100193, People’s Republic of China Re: NetEase, Inc. Form 20-F for Fiscal Year Ended December 31, 2015 Filed April 22 , 2016 File No. 0-30666 Dear Mr. Ding: 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 Com mission or any person 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 include s the information the Securities Exchan ge Act of 1934 a nd all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products