JMU Limited
No. 75, Building A8, 6F, North Guoquan Road 1688 Long
Yangpu District, Shanghai 200438
People’s Republic of China
August 29, 2017
VIA EDGAR
Ms. Kathleen Collins
Ms. Rebekah Lindsey
Office of Information Technologies and Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | JMU Limited (the “Company”) |
Form 20-F for the Fiscal Year Ended December 31, 2016
Filed May 26, 2017
| File No. 001-36896 |
Dear Ms. Collins and Ms. Lindsey:
The Company confirms its receipt of the comments contained in the letter dated July 11, 2017 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission regarding the Company’s Form 20-F for the fiscal year ended December 31, 2016 as well as the receipt of the Staff’s reminder dated August 25, 2017. The Company respectfully advises the Staff that the it will provide the response to the Staff’s comments by September 7, 2017.
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If you have any additional questions or comments regarding this submission, please contact the Company’s U.S. counsel, Will H. Cai of Skadden, Arps, Slate, Meagher & Flom LLP, at (852) 3740-4891 or email at will.cai@skadden.com or Guohao Zhao, the audit engagement partner at Ernst & Young Hua Ming LLP, by phone at (86) 021 2228-3173 or via email at fabius.zhao@cn.ey.com. Ernst & Young Hua Ming LLP. Ernst & Young Hua Ming LLP is the independent registered public accounting firm of the Company.
| Very truly yours, | ||
| /s/ Frank Zhigang Zhao | ||
| Frank Zhigang Zhao | ||
| Chief Financial Officer |
| cc: | Xiaoxia Zhu, Co-chairperson of the Board and Chief Executive Officer of JMU Limited |
Will H. Cai, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Guohao Zhao, Partner, Ernst & Young Hua Ming LLP
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