[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 April 7, 2014 Re: iKang Healthcare Group, Inc. Registration Statement on Form]
[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, New York 10036 UBS Securities LLC 299 Park Avenue New York, New York 10171 VIA EDGAR April 7, 2014 100 F Street, N.E. Attention: Jeffrey P. Riedler Austin Stephenson Tabatha Akins Andrew Mew Re: Company iKang Healthcare Group, Inc. (the Registration Statement on Form F-1 (File No.]
[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, New York 10036 UBS Securities LLC 299 Park Avenue New York, New York 10171 VIA EDGAR April 7, 2014 100 F Street, N.E. Attention: Jeffrey P. Riedler Austin Stephenson Tabatha Akins Andrew Mew Re: Company iKang Healthcare Group, Inc. (the Registration Statement on Form F-1 (File No.]
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ULIE AO ALIFORNIA Z. J REGORY IAO EW ORK]
[April 4, 2014 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed February 28, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 1 to Registration Statement on Form S-1 General 1. Cover Page 2. The Company,]
[April 4, 2014 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed February 28, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 1 to Registration Statement on Form S-1 General 1. Cover Page 2. The Company,]
[Partners (admitted in Hong Kong) Pierre-Luc Arsenault(3) Christopher Braunack(6) Henry M.C. Cheng(6) Michel Debolt(3) 26th Floor, Gloucester Tower The Landmark 15 Queens Road Central Hong Kong Justin M. Dolling(6) David Patrick Eich(1),(5),(6) Liu Gan(2) Wing Lau(6) Douglas S. Murning(6) Nicholas A. Norris(6) John A. Otoshi(3) Jamii Quoc(8) Jesse D. Sheley(1) Steven Tran(6),(7) Dominic W.L. Tsun(3),(6) Li Chien Wong Ashley Young(6)]
[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL +852 3740 4863 DIRECT FAX +852 3910 4863 EMAIL ADDRESS JULIE.GAO@SKADDEN.COM ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A]
[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL +852 3740 4863 DIRECT FAX +852 3910 4863 EMAIL ADDRESS JULIE.GAO@SKADDEN.COM ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A]
[Partners (admitted in Hong Kong) Pierre-Luc Arsenault(3) Christopher Braunack(6) Henry M.C. Cheng(6) Michel Debolt(3) 26th Floor, Gloucester Tower The Landmark 15 Queens Road Central Hong Kong Justin M. Dolling(6) David Patrick Eich(1),(5),(6) Liu Gan(2) Wing Lau(6) Douglas S. Murning(6) Nicholas A. Norris(6) John A. Otoshi(3) Jamii Quoc(8) Jesse D. Sheley(1) Steven Tran(6),(7) Dominic W.L. Tsun(3),(6) Li Chien Wong Ashley Young(6)]
