CO [China Cord Blood] F-3/A: (Original Filing)

[EXPLANATORY NOTE • • • they contain different outside and inside front covers and back covers; • 1 • 5 they contain different “Use of Proceeds” sections on page •] [Consent of Independent Registered Public Accounting Firm The Board of Directors China Cord Blood Corporation: We consent to the use of our reports dated July 15, 2010 with respect to the consolidated financial statements and the effectiveness of internal control over financial reporting incorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to] [John Reynolds October 20, 2010 Page 2 General 1. Please comply with the comments that were issued on the company’s Form 20-F for the year ended December 31, 2009, in the staff’s letter dated August 19, 2010. Please amend the registration statement in response to these comments, if appropriate. COMPANY RESPONSE: The Company has filed an amended Form 20-F for]

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CO [China Cord Blood] F-3/A: EXPLANATORY NOTE • • • they contain different

[EXPLANATORY NOTE • • • they contain different outside and inside front covers and back covers; • 1 • 5 they contain different “Use of Proceeds” sections on page •] [Consent of Independent Registered Public Accounting Firm The Board of Directors China Cord Blood Corporation: We consent to the use of our reports dated July 15, 2010 with respect to the consolidated financial statements and the effectiveness of internal control over financial reporting incorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to] [John Reynolds October 20, 2010 Page 2 General 1. Please comply with the comments that were issued on the company’s Form 20-F for the year ended December 31, 2009, in the staff’s letter dated August 19, 2010. Please amend the registration statement in response to these comments, if appropriate. COMPANY RESPONSE: The Company has filed an amended Form 20-F for]

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CO [China Cord Blood] 20-F/A: (Original Filing)

[On March 31, 2010, the issuer had 66,743,693 shares outstanding. o x o x x o o o o x o] [Certification Ting Zheng I, 1. I have reviewed this annual report on Form 20-F of China Cord Blood Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [Certification I, Albert Chen, certify that: 1. I have reviewed this annual report on Form 20-F of China Cord Blood Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification CHINA CORD BLOOD CORPORATION October 19, 2010 Ting Zheng Chief Executive Officer October 19, 2010 Albert Chen Chief Financial Officer (Principal Financial and Accounting Officer) EX-13.1 7 v199375_ex13-1.htm]

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CO [China Cord Blood] 20-F/A: On March 31, 2010, the issuer had 66,743,693

[On March 31, 2010, the issuer had 66,743,693 shares outstanding. o x o x x o o o o x o] [Certification Ting Zheng I, 1. I have reviewed this annual report on Form 20-F of China Cord Blood Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [Certification I, Albert Chen, certify that: 1. I have reviewed this annual report on Form 20-F of China Cord Blood Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification CHINA CORD BLOOD CORPORATION October 19, 2010 Ting Zheng Chief Executive Officer October 19, 2010 Albert Chen Chief Financial Officer (Principal Financial and Accounting Officer) EX-13.1 7 v199375_ex13-1.htm]

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CO [Chinard Bloodrp] F-3/A: EXPLANATORY NOTE theyntain different outside and inside frontvers

[EXPLANATORY NOTE theyntain different outside and inside frontvers and backvers; 1 5 theyntain different Use of Proceeds sections on page Subject tompletion,ted October 20, 2010 PROSPECTUS $100,000,000 CHINARD BLOODRPORATION Ordinary Shares 14,070,055 Ordinary Shares Offered by the Selling Shareholders Named Herein The securitiesvered by this prospectus may be offered and sold from time to time] [Consent of Independent Registered Public Accounting Firm The Board of Directors Chinard Bloodrporation: Wensent to the use of our reportsted July 15, 2010 with respect to thensolidated financial statements and the effectiveness of internalntrol over financial reportingorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to the reference] [Mitchell S. Nussbaum New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 20, 2010sistant Director 100 F. Street, N.E. Re: Chinard Bloodrporation Registration Statement on Form F-3 Filed August 16, 2010 File No. 333-168873 On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany), we hereby provide responses tomments issued on August 24, 2010]

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CO [Chinard Bloodrp] 20-F/A: (Original Filing)

[On March 31, 2010, the issuer had 66,743,693 shares outstanding. o x o x x o o o o x o x o o o o o x Explanatory Note PART I ITEM 3. KEY INFORMATION ITEM 4. INFORMATION ON THEMPANY ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS PART II] [Certification Ting Zheng I, 1. I have reviewed this annual report on Form 20-F of Chinard Bloodrporation; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I,bert Chen, certify that: 1. I have reviewed this annual report on Form 20-F of Chinard Bloodrporation; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification CHINARD BLOODRPORATION October19, 2010 Ting Zheng Chief Executive Officer October19, 2010bert Chen Chief Financial Officer (Principal Financial and Accounting Officer) v199375_ex13-1.htm 7 EX-13.1]

By | 2016-02-04T18:30:01+00:00 October 20th, 2010|Categories: Chinese Stocks, CO, SEC Original|Tags: , , , , , |0 Comments
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