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SEC Company Response from The9 LTD (NCTY) (CIK 0001296774) (NCTY) — Nov 28, 2012

The9 LTD (NCTY) (CIK 0001296774)
Date: Nov. 28, 2012 · CIK: 0001296774 · Accession: 0001193125-12-483888

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File numbers found in text: 001-34238

Referenced dates: November 20, 2012

Date
November 28, 2012
Author
The9 Limited
Form
CORRESP
Company
The9 LTD (NCTY) (CIK 0001296774)

Letter

VIA EDGAR AND FACSIMILE Securities and Exchange Commission The9 Limited (the “Company”) Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 File No. 001-34238 (the “2011 Form 20-F”)

Dear Ms. Collins and Ms. Askt:

The Company has received the letter dated November 20, 2012 from the staff of the Securities and Exchange Commission regarding the 2011 Form 20-F. The Company needs additional time to prepare the response and hereby requests an extension of the response deadline to December 18, 2012.

If you have any additional questions or comments regarding the 2011 Form 20-F, please contact the Company’s United States counsel, Kirkland & Ellis (Attention: Fan Zhang) at +852 3761 3418. Thank you.

Very truly yours,
The9 Limited

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CORRESP
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Correspondence

 [The9 Limited Letterhead]

November 28, 2012

 VIA
EDGAR AND FACSIMILE

 Kathleen Collins, Accounting Branch Chief

 Megan Askt, Staff Accountant

 Securities and Exchange Commission

100 F Street, N.E.

 Washington, D.C. 20549

Re:

The9 Limited (the “Company”)

Form 20-F for the fiscal year ended December 31, 2011

Filed March 22, 2012

File No. 001-34238 (the “2011 Form 20-F”)

 Dear Ms. Collins and Ms. Askt:

 The Company has received the letter dated November 20, 2012 from the staff of the Securities and Exchange Commission regarding the 2011 Form 20-F. The Company needs additional time to prepare the
response and hereby requests an extension of the response deadline to December 18, 2012.

 If you have any additional
questions or comments regarding the 2011 Form 20-F, please contact the Company’s United States counsel, Kirkland & Ellis (Attention: Fan Zhang) at +852 3761 3418. Thank you.

Very truly yours,

The9 Limited

By:

 /s/ George Lai

Name:

George Lai

Title:

Chief Financial Officer

c.c.

Jun Zhu, The9 Limited,

 Andrew Han, The9 Limited,

Fan Zhang, Kirkland & Ellis,

Charlotte Lu, Deloitte Touche Tohmatsu CPA Ltd.