| February 29, 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 January 25, 2008 (the “Comment Letter”)
Dear Ms. Collins and Ms. Thompson:
Please note that the Company is continuing with the process of preparing correspondence to the staff of the Securities and Exchange Commission (the “Commission”) containing responses to the Comment Letter (the “Company Response Letter”).
The Company hereby informs the Commission that it plans to file the Company Response Letter via EDGAR on or about March 13, 2008, and will keep the Commission updated on its progress with respect thereto.
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 |