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
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jeffrey P. Riedler |
| Austin Stephenson |
| Tabatha Akins |
| Andrew Mew |
| Re: | iKang Healthcare Group, Inc. (the “Company”) |
Registration Statement on Form F-1 (File No. 333-194263)
Gentlemen:
We hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:30 p.m. New York City Time on April 8, 2014, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus datedMarch 25, 2014, through the date hereof:
Preliminary Prospectus dated March 25, 2014:
4,465 copies to prospective Underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
| Very truly yours, | ||
| MERRILL LYNCH, PIERCE, FENNER & SMITH | ||
INCORPORATED UBS SECURITIES LLC As Representatives of the several Underwriters | ||
| By: | MERRILL LYNCH, PIERCE, FENNER & SMITH | |
| By: | /s/ Richard A. Diaz | |
| Name: | Richard A. Diaz | |
| Title: | Authorized Signatory | |
| By: | UBS SECURITIES LLC | |
| By: | /s/ Hannah Malter | |
| Name: | Hannah Malter | |
| Title: | Director | |
| By: | /s/ David Lai | |
| Name: | David Lai | |
| Title: | Director | |
