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This document contains comments from the SEC regarding the Form 20-F filing by Shanda Interactive Entertainment Limited for the fiscal year ended December 31, 2005, including requests for revisions
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How to fill out form 20-f comments letter

How to fill out Form 20-F Comments Letter
01
Obtain the latest version of Form 20-F Comments Letter from the official website or relevant authority.
02
Ensure you have your company’s financial statements and relevant documentation ready.
03
Fill out the form with basic information such as the company name, SEC file number, and year-end date.
04
Provide detailed comments addressing each point raised by the SEC regarding the previous filing.
05
Include any supporting information or documents that help clarify your responses.
06
Review the form thoroughly for accuracy and completeness.
07
Sign and date the letter as required.
08
Submit the completed Comments Letter to the SEC by the specified deadline.
Who needs Form 20-F Comments Letter?
01
Companies that are publicly traded in the United States and file Form 20-F must prepare a Comments Letter in response to SEC comments.
02
Foreign companies that wish to comply with U.S. securities regulations also need to submit Form 20-F Comments Letter.
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What is Form 20-F Comments Letter?
Form 20-F Comments Letter is a document issued by the U.S. Securities and Exchange Commission (SEC) that provides comments on the filing of Form 20-F, which is an annual report for foreign companies that trade on U.S. exchanges.
Who is required to file Form 20-F Comments Letter?
Foreign private issuers that are required to file Form 20-F with the SEC must address any comments in the Form 20-F Comments Letter.
How to fill out Form 20-F Comments Letter?
To fill out the Form 20-F Comments Letter, companies must respond to specific comments from the SEC regarding their Form 20-F filing, addressing each comment in detail and providing the necessary disclosures or amendments.
What is the purpose of Form 20-F Comments Letter?
The purpose of the Form 20-F Comments Letter is to ensure that foreign companies disclose accurate and complete information in their annual reports to comply with SEC regulations and facilitate informed investment decisions.
What information must be reported on Form 20-F Comments Letter?
The information reported on the Form 20-F Comments Letter typically includes responses to SEC comments, updates or changes made to the financial statements, and any additional disclosures requested by the SEC.
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