November 1, 2005
Wilson K. Lee
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | CNET Networks, Inc. |
Form 10-K for the fiscal year ended December 31, 2004
File Number 000-20939
Dear Mr. Lee:
This letter is submitted on behalf of CNET Networks, Inc. in response to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2004 set forth in the letter dated September 12, 2005.
We agree not to present the measure of “operating income before depreciation, amortization and asset impairment” as a performance measure in future filings.
Very truly yours,
Sharon Le Duy
General Counsel
