[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010 Assistant Director 100 F. Street, N.E. Re: China Cord Blood Corporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINA CORD BLOOD CORPORATION CORRESP 1 filename1.htm]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010 Assistant Director 100 F. Street, N.E. Re: China Cord Blood Corporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINA CORD BLOOD CORPORATION CORRESP 1 filename1.htm]
[EXPLANATORY NOTE PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 8. Indemnification of Directors and Officers. Cayman Islands law does not limit the extent to which a companys articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy,] [21 October 010 Matter No.:874583 Doc Ref: 342924 Tel No.: 852 2842 9530 E-mail: Richard.Hall@conyersdill.com China Cord Blood Corporation th 48 1 Garden Road, Central Hong Kong S.A.R. Dear Sirs, Re: China Cord Blood Corporation (the “Company”) Registration Statement Commission Securities Act Ordinary Shares Preferred Shares Equity Securities Debt Securities Rights Units Securities We have acted as special Cayman Islands]
[EXPLANATORY NOTE PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 8. Indemnification of Directors and Officers. Cayman Islands law does not limit the extent to which a companys articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy,] [21 October 010 Matter No.:874583 Doc Ref: 342924 Tel No.: 852 2842 9530 E-mail: Richard.Hall@conyersdill.com China Cord Blood Corporation th 48 1 Garden Road, Central Hong Kong S.A.R. Dear Sirs, Re: China Cord Blood Corporation (the “Company”) Registration Statement Commission Securities Act Ordinary Shares Preferred Shares Equity Securities Debt Securities Rights Units Securities We have acted as special Cayman Islands]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010sistant Director 100 F. Street, N.E. Re: Chinard Bloodrporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINARD BLOODRPORATION filename1.htm 1RRESP]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010sistant Director 100 F. Street, N.E. Re: Chinard Bloodrporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINARD BLOODRPORATION filename1.htm 1RRESP]
[EXPLANATORY NOTE PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 8. Indemnification of Directors and Officers.yman Islands law does not limit the extent to which ampanys articles ofsociation may provide for indemnification of officers and directors, except to the extent any such provision may be held by theyman Islandsurts to bentrary to public policy, such] [21 October 010 Matter No.:874583 Doc Ref: 342924 Tel No.: 852 2842 9530 E-mail: Richard.Hall@conyersdill.com Chinard Bloodrporation th 48 1 Garden Road, Central Hong KongR. Dear Sirs, Re: Chinard Bloodrporation (thempany) Registration Statementmmission Securities Act Ordinary Shares Preferred Shares Equity Securities Debt Securities Rights]
[EXPLANATORY NOTE PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 8. Indemnification of Directors and Officers.yman Islands law does not limit the extent to which ampanys articles ofsociation may provide for indemnification of officers and directors, except to the extent any such provision may be held by theyman Islandsurts to bentrary to public policy, such] [21 October 010 Matter No.:874583 Doc Ref: 342924 Tel No.: 852 2842 9530 E-mail: Richard.Hall@conyersdill.com Chinard Bloodrporation th 48 1 Garden Road, Central Hong KongR. Dear Sirs, Re: Chinard Bloodrporation (thempany) Registration Statementmmission Securities Act Ordinary Shares Preferred Shares Equity Securities Debt Securities Rights]
[EXPLANATORY NOTE they contain different outside and inside front covers and back covers; 1 5 they contain different Use of Proceeds sections on page ] [Consent of Independent Registered Public Accounting Firm The Board of Directors China Cord Blood Corporation: We consent to the use of our reports dated July 15, 2010 with respect to the consolidated financial statements and the effectiveness of internal control over financial reporting incorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to] [John Reynolds October 20, 2010 Page 2 General 1. Please comply with the comments that were issued on the company’s Form 20-F for the year ended December 31, 2009, in the staff’s letter dated August 19, 2010. Please amend the registration statement in response to these comments, if appropriate. COMPANY RESPONSE: The Company has filed an amended Form 20-F for]
[EXPLANATORY NOTE they contain different outside and inside front covers and back covers; 1 5 they contain different Use of Proceeds sections on page ] [Consent of Independent Registered Public Accounting Firm The Board of Directors China Cord Blood Corporation: We consent to the use of our reports dated July 15, 2010 with respect to the consolidated financial statements and the effectiveness of internal control over financial reporting incorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to] [John Reynolds October 20, 2010 Page 2 General 1. Please comply with the comments that were issued on the company’s Form 20-F for the year ended December 31, 2009, in the staff’s letter dated August 19, 2010. Please amend the registration statement in response to these comments, if appropriate. COMPANY RESPONSE: The Company has filed an amended Form 20-F for]
