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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 |
March 25, 2014
| Re: | iKang Healthcare Group, Inc. |
Registration Statement on Form F-1
Amendment No. 2 to Registration Statement on Form F-1
| Attention: | Jeffrey P. Riedler Austin Stephenson Tabatha Akins Andrew Mew |
Dear Mr. Riedler:
On behalf of iKang Healthcare Group, Inc. (the “Company”), a company incorporated under the laws of the Cayman Islands, we are filing Amendment No. 2 to the Company’s revised Registration Statement on Form F-1 (the “Registration Statement”), as well as the related exhibits to the Securities and Exchange Commission (the “Commission”). The Company has included in this Amendment the estimated number of American Depositary Shares to be sold in the initial public offering as well as other updates and amendments.
This revised draft Registration Statement has been marked to show changes to the draft registration statement filed to the Commission on March 21, 2014.
The Company respectfully advises the staff of the Commission that it intends to start the roadshow on March 25, 2014 and expects pricing to occur on or around April 8, 2014.
Should any questions arise, please do not hesitate to contact me at +86-10-8567-5005 (li.he@davispolk.com) or my colleague, Terrence R. O’Donnell at +852-2533-3376 (terrence.odonnell@davispolk.com), or Mark Lian of Deloitte Touche Tohmatsu at +86-10- 8520-7156 (mlian@deloitte.com.cn).
| Yours sincerely, |
| /s/ Li He |
| Li He |
| Securities and Exchange Commission | March 25, 2014 |
Enclosures
| cc: | Mr. Ligang Zhang, Chairman of the Board of Directors and Chief Executive Officer Mr. Yang Chen, Chief Financial Officer iKang Healthcare Group, Inc.
Mr. Mark Lian, Partner Mr. Jay Harrison, Partner Deloitte Touche Tohmatsu Certified Public Accountants LLP
Mr. Chris K.H. Lin, Esq., Partner Mr. Daniel Fertig, Esq., Partner Simpson Thacher & Bartlett LLP |
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