CO [China Cord Blood] CORRESP: May 10, 2013 Ms. Tia Jenkins Re: China
[May 10, 2013 Ms. Tia Jenkins Re: China Cord Blood Corporation Dear Ms. Jenkins: Very truly yours, CHINA CORD BLOOD CORPORATION CORRESP 1 filename1.htm]
CO [Chinard Bloodrp] CORRESP: (Original Filing)
[May 10, 2013 Ms. Tia Jenkins Re: Chinard Bloodrporation Dear Ms. Jenkins: Very truly yours, CHINARD BLOODRPORATION filename1.htm 1RRESP]
CO [Chinard Bloodrp] CORRESP: May 10, 2013 Ms. Tia Jenkins Re: Chinard
[May 10, 2013 Ms. Tia Jenkins Re: Chinard Bloodrporation Dear Ms. Jenkins: Very truly yours, CHINARD BLOODRPORATION filename1.htm 1RRESP]
WH [WSP] CORRESP: (Original Filing)
[Partners (admitted in Hong Kong) Justin M. Dolling 5 David Patrick Eich 1,4,5 Douglas S. Murning 5 Nicholas A. Norris 5 John A. Otoshi 3 Jamii Quoc 7 Jesse D. Sheley 1 Steven Tran 5,6 Dominic W.L. Tsun 3,5 Li Chien Wong Ashley Young 5 David Yun 5,6 Registered Foreign Lawyers Pierre-Luc Arsenault 3 Christopher Braunack 5 Albert S. Cho]
WH [WSP] CORRESP: Partners (admitted in Hong Kong) Justin M. Dolling
[Partners (admitted in Hong Kong) Justin M. Dolling 5 David Patrick Eich 1,4,5 Douglas S. Murning 5 Nicholas A. Norris 5 John A. Otoshi 3 Jamii Quoc 7 Jesse D. Sheley 1 Steven Tran 5,6 Dominic W.L. Tsun 3,5 Li Chien Wong Ashley Young 5 David Yun 5,6 Registered Foreign Lawyers Pierre-Luc Arsenault 3 Christopher Braunack 5 Albert S. Cho]
BORN [CHINA NEW BORUN] CORRESP: (Original Filing)
[April 28, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance 100 F Street NE Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 Correspondence submitted March 25, 2013 File No. 001-34754 Dear Ms. Jenkins: I refer to your letter dated]
BORN [CHINA NEW BORUN] CORRESP: April 28, 2013 Ms. Tia L. Jenkins Senior
[April 28, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance 100 F Street NE Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 Correspondence submitted March 25, 2013 File No. 001-34754 Dear Ms. Jenkins: I refer to your letter dated]
CHLN [China Housing & Land Development] CORRESP: (Original Filing)
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 April 25, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
CHLN [China Housing & Land Development] CORRESP: China Housing & Land Development, Inc. 1008 Liuxue
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 April 25, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
CO [China Cord Blood] CORRESP: (Original Filing)
[April 19, 2013 Tia L. Jenkins Re: China Cord Blood Corporation Form 20-F for Fiscal Year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: Reference is made to the letter from the Commission’s staff (the “Staff”) dated March 19, 2013 regarding the Annual Report on Form 20-F for the fiscal year ended March 31,]
