Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York, NY 10010
U.S.A.
J.P. Morgan Securities LLC
383 Madison Avenue
New York, NY 10179
VIA EDGAR
August 4, 2014
Maryse Mills-Apenteng, Special Counsel
Edwin Kim, Attorney-Advisor
Stephen Krikorian, Accounting Branch Chief
Melissa Walsh, Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | iDreamSky Technology Limited |
Registration Statement on Form F-1, as amended (Registration No. 333-197246)
Registration Statement on Form 8-A (Registration No. 001-36572)
Ladies and Gentlemen:
We hereby join iDreamSky Technology Limited (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statements, requesting effectiveness at 4:30pm, Eastern Daylight Time on August 6, 2014, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated July 25, 2014, through the date hereof:
Preliminary Prospectus dated July 25, 2014:
3,543 copies to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
Very truly yours,
CREDIT SUISSE SECURITIES (USA) LLC
J.P. MORGAN SECURITIES LLC
As Representatives of the several Underwriters
| By: | CREDIT SUISSE SECURITIES (USA) LLC | |
| By: | /s/ Anthony Kontoleon | |
| Name: | Anthony Kontoleon | |
| Title: | Managing Director | |
[Signature Page to Underwriters’ Acceleration Request]
| By: | J.P. MORGAN SECURITIES LLC | |
| By: | /s/ Paul Mulé | |
| Name: | Paul Mulé | |
| Title: | Vice President | |
[Signature Page to Underwriters’ Acceleration Request]
