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CORRESP
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The9 Limited

17 Floor, No. 130
Wu Song Road

Hong Kou District,
Shanghai 200080

People’s Republic
of China

July 22,
2024

VIA EDGAR

Mr. Rolf Sundwall

Ms. Kate Tillan

Mr. John Dana Brown

Ms. Sonia Bednarowski

Office of Crypto Assets

Division of Corporation Finance

100 F Street, NE

Washington, D.C., 20549

    Re:
    The9 Limited (the “Company”)

    Form 20-F for the Fiscal Year Ended December 31, 2023

    Correspondence Filed October 20, 2023

    File No. 001-34238

Dear Mr. Sundwall, Ms. Tillan,
Mr. Brown and Ms. Bednarowski,

The
Company has received the letter dated July 18, 2024 (the “Letter”) from the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F
for the fiscal year ended December 31, 2023 filed with the Commission on April 15, 2024 (the “2023 Form 20-F”)
and the Company’s correspondence filed with the Commission on October 20, 2023 (the “Correspondence”).
The Company respectfully submits to request an extension to the deadline for responding to the Letter due to additional time needed to
gather sufficient information and prepare a thorough response. The Company will provide its response to the Letter via EDGAR as soon
as possible, no later than August 29, 2024.

If
you have any additional questions or comments regarding the 2023 Form 20-F and the Correspondence, please contact the undersigned
at +86 21 6108-6080 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193-8210
or haiping.li@skadden.com. Thank you very much.

    Very truly yours,

    The9 Limited

    By:
    /s/
    George Lai

    Name:
    George Lai

    Title:
    Director and Chief Financial Officer

    cc:
    Jun Zhu, Chairman of the Board of Directors and Chief Executive Officer, The9 Limited

    Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

    Mei Siu, Partner, RBSM LLP