June 20, 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”) |
Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2006
Dear Ms. Collins and Ms. Thompson:
As discussed with your office earlier today via telephone, the Company and its auditors have identified certain additional legal and accounting-related issues that have affected the Company’s preparation of 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 and its auditors are working expeditiously to resolve these issues. The foregoing has, however, caused a delay in the completion of the Form 20-F/A, and the Company hereby informs the Securities and Exchange Commission that it will not be filing its Form 20-F/A today as indicated in our previous communication of June 11, 2008.
The Company now plans to file the Form 20-F/A immediately before, or concurrently with, the timely filing of its Annual Report on Form 20-F for the fiscal year ended December 31, 2007.
Should you have any questions about the foregoing, please feel free to contact the undersigned at 678-259-8516.
Sincerely,
/s/ Timothy F. Coen
Timothy F. Coen
Senior Vice President and General Counsel,
CDC Corporation
| cc: | Peter Yip |
James FitzGibbons
Michael Latimore