January 18, 2011

Securities & exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Attn.: Document Control

RE: American Depositary Shares
evidenced by One (1) American Depositary
Receipt representing Two (2) Ordinary Shares
of
Xinhua Sports & Entertainment Limited
(Form F-6 File No. 333-140813)

Ladies and Gentlemen:

Pursuant to Rule 424(b)(3) under the
Securities Act of 1933, as amended, on
behalf of BNY Mellon, as Depositary for
securities against which American Depositary
Receipts are to be issued, we attach a copy of
the new prospectus (Prospectus) reflecting the
change in ratio to One (1) American
Depositary Share representing Thirty (30)
deposited shares.

As required by Rule 424(e), the upper right
hand corner of the Prospectus cover page has
a reference to Rule 424(b)(3) and to the file
number of the registration statement to which
the Prospectus relates.

Pursuant to Section III B of the General
Instructions to the Form F-6 Registration
Statement, the Prospectus consists of the
ADR certificate with revised ratio for Xinhua
Sports & Entertainment Limited.

The Prospectus has been revised to reflect
the new ratio, and has been overstampted
with:

Effective January 18, 2011 the ratio has
changed to One (1) American Depositary
Share represents Thirty (30) deposited
Shares.
Please contact me with any questions or
comments at 212 815-2729

Mark Gendler
The Bank of New York Mellon - ADR
Division
Encl.
CC: Paul Dudek, Esq. (Office of International
Corporate Finance)

101 Barclay Street, New York NY 10286

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