SEC Comment Letter for The9 LTD (NCTY) (CIK 0001296774) (NCTY) — Apr 5, 2013
The9 LTD (NCTY) (CIK 0001296774)
Date: April 5, 2013 · CIK: 0001296774 · Accession: 0000000000-13-018373
AI Filing Summary & Sentiment
Reasoning
Letter
April 5, 2013 Via E -mail Mr. George Lai Chief Financial Officer The9 Limited Building No. 3, 690 Bibo Road Zhang Jiang Hi -Tech Park Pudong New Area, Pudong Shanghai 201203 People’s Republic of China
Re: The9 Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed March 22, 2012 File No. 001 -34238
Dear Mr. Lai:
We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission 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 di sclosure in the f ilings to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
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April 5, 2013 Via E -mail Mr. George Lai Chief Financial Officer The9 Limited Building No. 3, 690 Bibo Road Zhang Jiang Hi -Tech Park Pudong New Area, Pudong Shanghai 201203 People’s Republic of China Re: The9 Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed March 22, 2012 File No. 001 -34238 Dear Mr. Lai: We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission 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 di sclosure in the f ilings to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief cc: Via e -mail Andrew Han – The9 Limited