0001104659-13-000550.txt : 20130415 0001104659-13-000550.hdr.sgml : 20130415 20130104061155 ACCESSION NUMBER: 0001104659-13-000550 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mecox Lane Ltd CENTRAL INDEX KEY: 0001501775 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 22ND FLOOR, GEMS TOWER STREET 2: BUILDING 20, NO. 487, TIANLIN ROAD CITY: SHANGHAI STATE: F4 ZIP: 200233 BUSINESS PHONE: (86-21) 6495 0500 MAIL ADDRESS: STREET 1: 22ND FLOOR, GEMS TOWER STREET 2: BUILDING 20, NO. 487, TIANLIN ROAD CITY: SHANGHAI STATE: F4 ZIP: 200233 CORRESP 1 filename1.htm

 

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,

 

 

 

 

 

/s/ Paul Bang Zhang

 

Paul Bang Zhang

 

 

 

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