-----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, Lshm+MoBUpMUdQRmdz+rY43TAYuo73O1YKO6DMrMzwVp/ZgtlCrhwHc6q051G8l+ Oy5XB1WroFHPTtx0NGRrVA== 0001144204-08-044384.txt : 20090403 0001144204-08-044384.hdr.sgml : 20090403 20080807095524 ACCESSION NUMBER: 0001144204-08-044384 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KONGZHONG CORP CENTRAL INDEX KEY: 0001285137 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35F, TENGDA TOWER, STREET 2: NO. 168 XIWAI ST. CITY: HAIDIAN DISTRICT, BEIJING STATE: F4 ZIP: 100044 BUSINESS PHONE: (8610) 8857-5892 MAIL ADDRESS: STREET 1: 35F, TENGDA TOWER, STREET 2: NO. 168 XIWAI ST. CITY: HAIDIAN DISTRICT, BEIJING STATE: F4 ZIP: 100044 CORRESP 1 filename1.htm Unassociated Document
 
[KongZhong Corporation Letterhead]
 
 
August 7, 2008
 
Via Facsimile and EDGAR
 
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, DC 20549
United States of America
Facsimile: +1-202-772-9210

Re:
KongZhong Corporation
Annual Report on Form 20-F for the Fiscal Year ended December 31, 2007 (File No. 000-50826)
 
Dear Ms. Collins:
 
KongZhong Corporation (the “Company”) has received the comment letter from the staff of the Division of Corporation Finance (the “Staff”) dated August 1, 2008, relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2007 (the “Form 20-F”), which was filed with the United States Securities and Exchange Commission on June 19, 2008. We wish to thank you and the other members of the Staff for taking the time to review the Form 20-F and for providing us with your comments.
 
The Company notes that the Staff has requested that the Company either (i) respond to the Staff’s comments within 10 business days or (ii) inform the Staff as to when the Company will provide a response to the comments. The Company has carefully reviewed and considered the Staff’s comments and is in the process of preparing a response to the comments. The Company expects that it will be in a position to provide a response to the Staff’s comments by August 29, 2008, and would be grateful if the Staff could accommodate the Company in this regard.
 
 
Ms. Collins
-2-
 
Thank you again for your time. Please feel free to contact me at (+86-10) 8857-6000 with any questions you may have.
 
 
Very truly yours,
  
     
 
/s/ SUN Hanhui
  
 
SUN Hanhui
  
 
Chief Financial Officer
  

cc:
Robert Chu
Ling Li
Jing Wang
(Sullivan & Cromwell LLP)
   
 
Taylor Lam
Stephanie Leung
(Deloitte Touche Tohmatsu CPA Ltd.)


 
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