[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,]
[April 19, 2013 Tia L. Jenkins Re: Chinard Bloodrporation 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 themmissions staff (the Staff)ted March 19, 2013 regarding the Annual Report on Form 20-F for the fiscal year ended March]
[April 19, 2013 Tia L. Jenkins Re: Chinard Bloodrporation 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 themmissions staff (the Staff)ted March 19, 2013 regarding the Annual Report on Form 20-F for the fiscal year ended March]
[April 18, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for Quarterly Period Ended December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission 10-K 10-Q On behalf of China BAK Battery, Inc. (the For the convenience of]
[April 18, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for Quarterly Period Ended December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission 10-K 10-Q On behalf of China BAK Battery, Inc. (the For the convenience of]
[Loeb & Loeb LLP 345 Park Avenue Main Fax April 16, 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: On behalf of our client, China Cord Blood Corporation, a Cayman Islands corporation (the “Company”), we hereby provide responses to comments]
[Loeb & Loeb LLP 345 Park Avenue Main Fax April 16, 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: On behalf of our client, China Cord Blood Corporation, a Cayman Islands corporation (the “Company”), we hereby provide responses to comments]
[Loeb & Loeb 345 Park Avenue Main Fax April 16, 2013 Tia L. Jenkins Re: Chinard Bloodrporation Form 20-F for Fiscal Year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany), we hereby provide responses tomments issued on March 19,]
[Loeb & Loeb 345 Park Avenue Main Fax April 16, 2013 Tia L. Jenkins Re: Chinard Bloodrporation Form 20-F for Fiscal Year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany), we hereby provide responses tomments issued on March 19,]
[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April 15, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the Company) Form 20-F for the Fiscal Year Ended February 29, 2012 (the 2012 Form]
