[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 theyntain different outside and inside frontvers and backvers; 1 5 theyntain different Use of Proceeds sections on page Subject tompletion,ted October 20, 2010 PROSPECTUS $100,000,000 CHINARD BLOODRPORATION Ordinary Shares 14,070,055 Ordinary Shares Offered by the Selling Shareholders Named Herein The securitiesvered by this prospectus may be offered and sold from time to time] [Consent of Independent Registered Public Accounting Firm The Board of Directors Chinard Bloodrporation: Wensent to the use of our reportsted July 15, 2010 with respect to thensolidated financial statements and the effectiveness of internalntrol over financial reportingorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to the reference] [Mitchell S. Nussbaum New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 20, 2010sistant Director 100 F. Street, N.E. Re: Chinard Bloodrporation Registration Statement on Form F-3 Filed August 16, 2010 File No. 333-168873 On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany), we hereby provide responses tomments issued on August 24, 2010]