KNDI [Kandi Technologies] CORRESP: (Original Filing)

[Kandi Technologies Group, Inc. March 25, 2014 Via EDGAR Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated March 13, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. Response: The Company disclosed the business relationship (as below) in its]

KANG [iKang Healthcare] CORRESP: (Original Filing)

[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He Davis Polk & Wardwell LLP 2201 China World Office 2 1 Jian Guo Men Wai Avenue Chaoyang District Beijing 100004 86 10 8567 5005 tel 86 10 8567 5105 fax li.he@davispolk.com Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 Amendment No.]

KNDI [Kandi Technologies] CORRESP: Kandi Technologies Group, Inc. March 25, 2014 Via

[Kandi Technologies Group, Inc. March 25, 2014 Via EDGAR Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated March 13, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. Response: The Company disclosed the business relationship (as below) in its]

KANG [iKang Healthcare] CORRESP: New York Menlo Park Washington DC São Paulo

[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He Davis Polk & Wardwell LLP 2201 China World Office 2 1 Jian Guo Men Wai Avenue Chaoyang District Beijing 100004 86 10 8567 5005 tel 86 10 8567 5105 fax li.he@davispolk.com Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 Amendment No.]

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