[[Letterhead of Perfect World Co., Ltd.] October 22, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
[[Letterhead of Perfect World Co., Ltd.] October 22, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010 Assistant Director 100 F. Street, N.E. Re: China Cord Blood Corporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINA CORD BLOOD CORPORATION CORRESP 1 filename1.htm]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010 Assistant Director 100 F. Street, N.E. Re: China Cord Blood Corporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINA CORD BLOOD CORPORATION CORRESP 1 filename1.htm]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010sistant Director 100 F. Street, N.E. Re: Chinard Bloodrporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINARD BLOODRPORATION filename1.htm 1RRESP]
[48/F Bank of China Tower 1 Garden Road, Hong Kong October 21, 2010sistant Director 100 F. Street, N.E. Re: Chinard Bloodrporation (the "Company") Registration Statement on Form F-3 (Registration No. 333-168873) (the "Registration Statement") Very truly yours, CHINARD BLOODRPORATION filename1.htm 1RRESP]
[Loeb & Loeb LLP New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 19, 2010 Tia Jenkins 100 F Street, N.E. Re: China Cord Blood Corporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, China Cord Blood Corporation, a Cayman Islands corporation (the]
[Loeb & Loeb LLP New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 19, 2010 Tia Jenkins 100 F Street, N.E. Re: China Cord Blood Corporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, China Cord Blood Corporation, a Cayman Islands corporation (the]
[Loeb & Loeb New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 19, 2010 Tia Jenkins 100 F Street, N.E. Re: Chinard Bloodrporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany), we hereby]
[Loeb & Loeb New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 19, 2010 Tia Jenkins 100 F Street, N.E. Re: Chinard Bloodrporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany), we hereby]
