Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JHJRgC7Gm7r2DHsK7glucgnT1zLzz8x1gmgYMmoqBNm4cIKo6pUheMsILTHb0F1B TOqLuQrwwad9yFACc5CK2Q== 0001193125-08-001014.txt : 20081103 0001193125-08-001014.hdr.sgml : 20081103 20080103170431 ACCESSION NUMBER: 0001193125-08-001014 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CDC CORP CENTRAL INDEX KEY: 0001076770 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: K3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 33/F CITICORP CENTRE 18 WHITFIELD RD STREET 2: CAUSEWAY BAY CITY: HONG KONG STATE: K3 ZIP: 00000 BUSINESS PHONE: 8522893820 MAIL ADDRESS: STREET 1: 33/F CITICORP CENTRE 18 WHITFIELD RD STREET 2: CAUSEWAY BAY CITY: HONG KONG STATE: K3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: CHINADOTCOM CORP DATE OF NAME CHANGE: 20000830 FORMER COMPANY: FORMER CONFORMED NAME: CHINA COM CORP DATE OF NAME CHANGE: 19990113 CORRESP 1 filename1.htm Correspondence

LOGO

January 3, 2008

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:

Kathleen Collins, Accounting Branch Chief

Jennifer Thompson, Division of Corporate Finance

Re:

CDC Corporation (the “Company”)

Response to Comment Letter received November 30, 2007 (the “Comment Letter”)

Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2006

Dear Ms. Collins and Ms. Thompson:

Please note that the Company is in the process of preparing correspondence to the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) containing responses to the Comment Letter (the “Company Response Letter”), and is also preparing an Amendment No. 1 to its Annual Report on Form 20-F for the fiscal year ended December 31, 2006 (the “Form 20-F/A”).

The Company hereby informs the Commission that it plans to file the Company Response Letter on or about January 11, 2008.

Additionally, the Company respectfully requests that it be permitted to review any subsequent comments the Staff may have to the responses set forth in the Company Response Letter prior to filing the Form 20-F/A, such that the Company may reflect any subsequent Staff comments in the Form 20-F/A.

The Company will keep the Commission updated on its progress with respect to the Company Response Letter and the Form 20-F/A.

Should you have any questions about the foregoing, please feel free to contact the undersigned at 678-287-8443, or Michael Latimore, Chief Financial Officer for the Company at 678-287-8450.

Sincerely,

/s/ James W. FitzGibbons

James W. FitzGibbons

Chief Accounting Officer, CDC Corporation

GRAPHIC 2 g26308cdc.jpg GRAPHIC begin 644 g26308cdc.jpg M_]C_X``02D9)1@`!`0```0`!``#_VP!#`!`+#`X,"A`.#0X2$1`3&"@:&!86 M&#$C)1TH.C,]/#DS.#=`2%Q.0$17137!D>%QE9V/_ MVP!#`1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P``1"``Y`&@#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#T"DI:AN9U MMX'E<@!1GDXHM<3=M6)<74-JFZ:0(/>LB;Q-`I(BAD?W.`*P+V[EO)VEE/)Z M`=`*B$,C)O6-ROJ`:[X86*7OGDU,;.3M#8Z:S\10RR;+A?*ST;.16WFO/""K M888([&N]M&WVL+G!W(#Q]*QQ%*,+.)TX2O*I=2Z$U+24M;IE^+U%$D3C#8XQZUT%O/'< M1J\;!@1V/2KQ#9F!=$#9'&#@]^M`&E):%X6C;8RD8`(-9KZ M&5+>6\@7J%5\#^503ZS>VOVBVD,&=\UM:9H\5@-[$23?WB.GTJPHEGE MFQ,T:HVT!`/0')R#ZTGVBX3]WY0E=%R[!MH[XQ[\50?/9MNS=P#C.<^GX4`7J*@MI_M"%MNTJQ1E]"**`*E MYI7VBZ%S!19GDAF"!_O*R[AGID M>?KR:NT4`4'LO*M##`S`%X]N.J@;1_):D:S=F\Q MIOWH((8+@#&>WXG\ZM&EH`J1V96Y^T/*6DR<\8'3`%,6P*JB"4;$S@!,9R". M??FKU%`%,63!$Q+^\15"MM_NY[>X)I5LL3K,\FZ0.6)`P#\N,?2K=%`$%M;_ 1`&<2`,6WNS\]LT5/10!__]D_ ` end -----END PRIVACY-ENHANCED MESSAGE-----