NPD [China Nepstar Chain Drugstore] CORRESP: Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner
[Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner & Smith 68th Floor, Cheung Kong Center Incorporated 2 Queen's Road Central 4 World Financial Center Hong Kong 250 Vessey Street New York, NY 10080 November 7, 2007 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Filed on Form F-1 Registration No. 333-146767 Ladies and Gentlemen: In connection with the]