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SEC Company Response from NetEase, Inc. (NTES, NETTF) (CIK 0001110646) (NTES) — Oct 11, 2011

NetEase, Inc. (NTES, NETTF) (CIK 0001110646)
Date: Oct. 11, 2011 · CIK: 0001110646 · Accession: 0001104659-11-055510

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Referenced dates: September 27, 2011

Date
October 11, 2011
Author
/s/ Onward Choi
Form
CORRESP
Company
NetEase, Inc. (NTES, NETTF) (CIK 0001110646)

Letter

Division of Corporation Finance Securities and Exchange Commission Re: NetEase.com, Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the “2010 Form 20-F”)

Dear Ms. Ransom, Ms. Kim, Mr. Thompson and Mr. Phippen:

In your letter dated September 27, 2011, you requested that we respond to your comments regarding the 2010 Form 20-F within ten business days or tell you when we would provide a response. The Company is addressing the comments, and we request that the time to respond to your comments be extended by 5 business days to October 18, 2011.

We appreciate your support regarding our request. Please contact me at (86 10) 8255-8163 or ochoi@corp.netease.com if you have any questions regarding the foregoing.

Sincerely,
/s/ Onward Choi

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CORRESP
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filename1.htm

[Letterhead of NetEase.com, Inc.]

October 11, 2011

Ms. Mara Ransom

Ms. Angie Kim

Mr. William H. Thompson

Mr. Adam Phippen

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:                             NetEase.com, Inc. (the “Company”)

Form 20-F for the Fiscal Year Ended December 31, 2010

Filed June 22, 2011

File No. 0-30666 (the “2010 Form 20-F”)

Dear Ms. Ransom, Ms. Kim, Mr. Thompson and Mr. Phippen:

In your letter dated September 27, 2011, you requested that we respond to your comments regarding the 2010 Form 20-F within ten business days or tell you when we would provide a response.  The Company is addressing the comments, and we request that the time to respond to your comments be extended by 5 business days to October 18, 2011.

We appreciate your support regarding our request.  Please contact me at (86 10) 8255-8163 or ochoi@corp.netease.com if you have any questions regarding the foregoing.

Sincerely,

/s/ Onward Choi

Onward Choi

Acting Chief   Financial Officer

NetEase.com, Inc.

cc: Paul W.   Boltz, Esq. — Ropes & Gray LLP