MECOX LANE LIMITED
22nd Floor, Gems Tower, Building 20
No. 487 Tianlin Road, Shanghai 200233
People’s Republic of China
January 4, 2013
VIA EDGAR AND FACSIMILE
Tia L. Jenkins, Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining
Steve Lo
John Archfield
Erin Wilson
James Lopez, Legal Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Mecox Lane Limited (the “Company”) |
| Form 20-F for Fiscal Year Ended December 31, 2011 (the “2011 20-F”) |
| Filed April 18, 2012 |
| File No. 001-34904 |
Dear Ms. Jenkins:
The Company has received the letter dated December 27, 2012 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the 2011 20-F. Due to the difficulty for the Company to reach out to and gather input from its counsels and auditors to address the Staff’s comments during the Christmas and New Year holiday period that lasts till January 6, 2013, the Company respectfully requests an extension to the deadline for responding to the Staff’s comments so it would have sufficient time after the holiday period to gather information and address the Staff’s comments. The Company will file its response via EGAR as soon as possible and in any event no later than January 25, 2013.
If you have any additional questions or comments regarding the 2011 20-F, please kindly contact the Company’s U.S. counsel, Karen Yan of Latham & Watkins LLP, at (8621) 6101-6018 or karen.yan@lw.com. Thank you very much.
| Very truly yours, |
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| /s/ Paul Bang Zhang |
| Paul Bang Zhang |
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| Chief Financial Officer |
Enclosures
cc: | Neil Shen, Chairman, Mecox Lane Limited |
| Alfred Gu, Chief Executive Officer, Mecox Lane Limited |
| Karen Yan, Latham & Watkins LLP, Shanghai |
| Jimmy C. Chen, Deloitte Touche Tohmatsu Certified Public Accountants LLP, Shanghai |
