April 29, 2010 U.S. Securities & Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attn.: Document Control Re: American Depositary Shares evidenced by American Depositary Receipts representing ordinary shares of Baidu.com (Form F-6, Registration No. 333-126546) Ladies and Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of The Bank of New York, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the new ratio of the Company. As required by Rule 424(e), the upper right hand corner of the 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 revised form of ADR certificate. Please contact me with any questions or comments on 212 815-4831. Very truly yours, ___________________ Monica Vieira Senior Associate Tel (212) 815-4831 Fax (212) 571-3050 E-mail: mvieira@BankofNY.com Encl. cc: Paul Dudek, Esq.