China.com Inc. provided earnings guidance for the third quarter ended September 30, 2012. The board of directors of the company is expected to record a significant net profit for the third quarter ended September 30, 2012 as compared to the unaudited losses recorded for the first and second quarters ended March 30, 2012 and June 30, 2012, respectively, and the unaudited marginal profit recorded for the third quarter ended September 30, 2011. The unaudited net profit expected to be recorded by the Group for the third quarter ended September 30, 2012 is principally due to investment income incurred from one of the Group's available-for-sale investments, the capital interest in the New Horizon Capital, L.P. fund coupled with a substantial reduction in the legal and professional fees incurred by the company in connection with the bankruptcy case under chapter 11 of the United States bankruptcy code of the company's controlling shareholder.