[March 18, 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and Mr.]
[IKANG ANNOUNCES UNAUDITED FINANCIAL RESULTS FOR FISCAL THIRD QUARTER ENDED BEIJING, March 9, 2015 (GLOBE NEWSWIRE) iKang Healthcare Group, Inc. (iKang or the Company) (Nasdaq: KANG), the largest provider in Chinas fast growing private preventive healthcare services market with a market share of 13.6% in terms of revenue in calendar year 2014, today announced its unaudited financial results for] [FORM 6-K IKANG HEALTHCARE GROUP, INC. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Form 20-F x Form 40-F o o o IKANG HEALTHCARE GROUP, INC.]
[Press Release iKang Acquires 70% Share of WA Health Care to Offer Premium Medical Service to High-end Market in China BEIJING, March 6, 2015 (GLOBE NEWSWIRE) iKang Healthcare Group, Inc. (iKang or the Company) (Nasdaq: KANG), today announced that it has acquired a 70% equity interest in WA Centers HK Limited (WA Health Care). Established in 2010, WA Health] [FORM 6-K IKANG HEALTHCARE GROUP, INC. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Form 20-F x Form 40-F o o o IKANG HEALTHCARE GROUP, INC.]
[Press Release iKang Acquires 70% Share of WA Health Care to Offer Premium Medical Service to High-end Market in China BEIJING, March 6, 2015 (GLOBE NEWSWIRE) iKang Healthcare Group, Inc. (iKang or the Company) (Nasdaq: KANG), today announced that it has acquired a 70% equity interest in WA Centers HK Limited (WA Health Care). Established in 2010, WA Health] [FORM 6-K IKANG HEALTHCARE GROUP, INC. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Form 20-F x Form 40-F o o o IKANG HEALTHCARE GROUP, INC.]
[FORM S-8 REGISTRATION STATEMENT UNDER IKANG HEALTHCARE GROUP, INC. Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 The Peoples Republic of China iKang Healthcare Group, Inc. Option Offering Agreements (Full title of the plan) Law Debenture Corporate Services Inc. 400 Madison Avenue, Suite 4D New York, NY] [6 March, 2015 Matter No.: 820668 Doc Ref: AC/al/#101699098 iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Dear Sirs, Re: iKang Healthcare Group, Inc. (t he Company) We have acted as special Cayman Islands legal counsel to the Company in connection with a registration statement on Form Commission , 2015] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated July 25, 2014, relating to the consolidated financial statements and the related financial statement schedule of iKang Guobin Healthcare Group, Inc., its subsidiaries, its variable interest entities (VIEs), and VIEs subsidiaries, appearing in the annual]
[FORM S-8 REGISTRATION STATEMENT UNDER IKANG HEALTHCARE GROUP, INC. Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 The Peoples Republic of China iKang Healthcare Group, Inc. Option Offering Agreements (Full title of the plan) Law Debenture Corporate Services Inc. 400 Madison Avenue, Suite 4D New York, NY] [6 March, 2015 Matter No.: 820668 Doc Ref: AC/al/#101699098 iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Dear Sirs, Re: iKang Healthcare Group, Inc. (t he Company) We have acted as special Cayman Islands legal counsel to the Company in connection with a registration statement on Form Commission , 2015] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated July 25, 2014, relating to the consolidated financial statements and the related financial statement schedule of iKang Guobin Healthcare Group, Inc., its subsidiaries, its variable interest entities (VIEs), and VIEs subsidiaries, appearing in the annual]
[Press Release iKang Announces Two Acquisitions in Tianjin to Continue Its Nationwide Network Expansion BEIJING, March 3, 2015 (GLOBE NEWSWIRE) iKang Healthcare Group, Inc. (iKang or the Company) (Nasdaq:KANG), today announced that it had completed the acquisitions of Tianjin Hexi Kangmeng Hezhong Clinic Co., Ltd. and Tianjin Hedong District REMAHO Clinic Co., Ltd., which were set up in 2008] [FORM 6-K IKANG HEALTHCARE GROUP, INC. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Form 20-F x Form 40-F o o o IKANG HEALTHCARE GROUP, INC.]
[Press Release iKang Announces Two Acquisitions in Tianjin to Continue Its Nationwide Network Expansion BEIJING, March 3, 2015 (GLOBE NEWSWIRE) iKang Healthcare Group, Inc. (iKang or the Company) (Nasdaq:KANG), today announced that it had completed the acquisitions of Tianjin Hexi Kangmeng Hezhong Clinic Co., Ltd. and Tianjin Hedong District REMAHO Clinic Co., Ltd., which were set up in 2008] [FORM 6-K IKANG HEALTHCARE GROUP, INC. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China Form 20-F x Form 40-F o o o IKANG HEALTHCARE GROUP, INC.]
[February 24, 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and Mr.]
[February 24, 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and Mr.]
