0001144204-15-053101.txt : 20151009 0001144204-15-053101.hdr.sgml : 20151009 20150901073444 ACCESSION NUMBER: 0001144204-15-053101 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 500.com Ltd CENTRAL INDEX KEY: 0001517496 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500.COM BUILDING STREET 2: SHENXIANLING SPORTS CENTER CITY: LONGGANG, SHENZHEN STATE: F4 ZIP: 518115 BUSINESS PHONE: (86 755) 8633 0000 MAIL ADDRESS: STREET 1: 500.COM BUILDING STREET 2: SHENXIANLING SPORTS CENTER CITY: LONGGANG, SHENZHEN STATE: F4 ZIP: 518115 FORMER COMPANY: FORMER CONFORMED NAME: 500wan.com Ltd DATE OF NAME CHANGE: 20111020 FORMER COMPANY: FORMER CONFORMED NAME: Fine Success Ltd DATE OF NAME CHANGE: 20110406 CORRESP 1 filename1.htm

 

 

 

September 1, 2015

 

VIA EDGAR

 

Office of Transportation and Leisure
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

Attention:Mr. John Dana Brown, Attorney-Advisor
Mr. Donald E. Field, Attorney-Advisor

 

Re:500.com Limited
Form 20-F for Fiscal Year Ended December 31, 2014
Filed April 27, 2015
File No. 001-36206

 

Gentlemen:

 

Reference is made to the letter from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated August 21, 2015 (the “Comment Letter”), with respect to the annual report on Form 20-F for the fiscal year ended December 31, 2014 (File No. 001-36206) of 500.com Limited, a company organized under the laws of the Cayman Islands (the “Company”), and the letter from Simpson Thacher & Bartlett, dated August 31, 2015, responding on behalf of the Company to the Staff’s comment contained in the Comment Letter.

 

Pursuant to the Comment Letter, the Company hereby acknowledges that:

 

·the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

 

·staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; 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.

 

*     *     *     *     *

 

 

 

 

 

 

 

If you have any questions in connection with this filing, please contact me at 86-0755-89670323.

 

 

 

 

 

  Very truly yours,
   
   
   
  /s/ Min Yu
  Min Yu
Chief Financial Officer
   

 

 

 

 

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