September 5, 2008
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Kathleen Collins, Accounting Branch Chief |
| Re: | CDC Corporation (the “Company”) | |
| Amendment No. 2 to Form 20-F for the Fiscal Year Ended December 31, 2006 | ||
| Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2007 |
Dear Ms. Collins:
Please note that the Company is in receipt of that certain comment letter (the “Comment Letter”) dated August 4, 2008 from the Staff of the Securities and Exchange Commission (the “Commission”) to the Company relating to: (i) the Company’s Annual Report on Form 20-F for the year ended December 31, 2007 (the “2007 20-F”); and (ii) the Company’s Annual Report on Form 20-F for the year ended December 31, 2006, as amended (the “2006 20-F”), both as filed with the Commission on June 30, 2008.
The Company hereby informs the Commission that it is in the process of preparing its response to the Comment Letter, as well as an Amendment No. 1 to the 2007 20-F and an Amendment No. 2 to the 2006 20-F, and that it intends to file such documents with the Commission on or about September 9, 2008.
The Company will keep the Commission updated on its progress in this regard.
Should you have any questions regarding the foregoing, please feel free to contact the undersigned at 678-259-8663.
Sincerely,
/s/ Gregor Morela
Gregor Morela
Chief Accounting Officer, CDC Corporation
| cc: | Peter Yip | |
| Timothy Coen | ||
| James McDevitt |