Z. JULIE GAO 41st Floor, One Exchange Square Direct Dial: (852) 2912-2535 8 Connaught Place, Central julie.gao@lw.com Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 (LATHAM & WATKINS LLP LOGO) www.lw.com INTERNATIONAL LAW FIRM (CHINESE CHARACTER) (CHINESE CHARACTER) FIRM / AFFILIATE OFFICES Barcelona New Jersey Brussels New York Chicago Northern Virginia Frankfurt Orange County Hamburg Paris August 6, 2007 Hong Kong San Diego London San Francisco Los Angeles Shanghai Madrid Silicon Valley Milan Singapore Moscow Tokyo Munich Washington, D.C. VIA EDGAR File No. 041771-0001 Karen J. Garnett, Esq., Assistant Director Duc Dang, Esq., Attorney Advisor Office of Real Estate and Business Services Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: E-House (China) Holdings Limited Amendment No. 4 to Registration Statement on Form F-1 Filed on August 3, 2007 (File No. 333-144451) Dear Ms. Garnett and Mr. Dang: On behalf of our client, E-House (China) Holdings Limited, a company incorporated under the laws of the Cayman Islands (the "Company"), we have filed via EDGAR the Company's Amendment No. 4 to Registration Statement on Form F-1 with the Securities and Exchange Commission today. Amendment No. 4 to the Registration Statement has been marked to show the following changes to Amendment No. 3 to the Registration Statement filed on August 3, 2007: (1) on pages 83 and 84, the number of shares beneficially owned by Messrs. Xin Zhou and Neil Shen immediately after the offering as well as the total number of shares beneficially owned by all of our executive directors and officers as a group immediately prior to and after this offering, and the related footnotes, have been revised to show the correct beneficial ownership information; (2) on page 21, the post-IPO shareholding percentages of Mr. Zhou (with and without the over-allotment option being exercised by the underwriters in full) have been revised, and (3) on page 74, a PRC regulation on employee share options has been added. If you have any questions regarding the Registration Statement, please do not hesitate to contact John Huber at (202) 637-2242 or the undersigned at (852) 2912-2535 or julie.gao@lw.com. Very truly yours, /s/ Z. Julie Gao of LATHAM & WATKINS LLP cc: Xin Zhou, Chairman and Chief Executive Officer Li-Lan Cheng, Chief Financial Officer John Huber, Esq., Latham & Watkins LLP, Washington D.C. David T. Zhang, Esq., Latham & Watkins LLP, Hong Kong Leiming Chen, Simpson Thacher & Bartlett LLP, Hong Kong