CO [China Cord Blood] CORRESP: (Original Filing)
[Mitchell S. Nussbaum LLP of Loeb & Loeb 345 Park Avenue New York, NY 10154-1895 Direct Main Fax 212.407.4990 mnussbaum@loeb.com VIA EDGAR August 31, 2010 Tia Jenkins 100 F. Street, N.E. Re: China Cord Blood Corporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: China Cord Blood Corporation, a]