NPD [China Nepstar Chain Drugstore] CORRESP: SIMPSON THACHER & BARTLETT LLP (CHINESE CHARACTER) AMERICAN
[SIMPSON THACHER & BARTLETT LLP (CHINESE CHARACTER) AMERICAN LAWYERS ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 --------- FACSIMILE: (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS (852) 2514-7630 LCHEN@STBLAW.COM October 17, 2007 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. RE: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 Ladies and Gentlemen: On]
