NPD [China Nepstar Chain Drugstore] CORRESP: (Original Filing)

[Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner & Smith 68th Floor, Cheung Kong Center Incorporated 2 Queen's Road Central 4 World Financial Center Hong Kong 250 Vessey Street New York, NY 10080 November 7, 2007 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Filed on Form F-1 Registration No. 333-146767 Ladies and Gentlemen: In connection with the]

NPD [China Nepstar Chain Drugstore] CORRESP: Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner

[Goldman Sachs (Asia) L.L.C. Merrill Lynch, Pierce, Fenner & Smith 68th Floor, Cheung Kong Center Incorporated 2 Queen's Road Central 4 World Financial Center Hong Kong 250 Vessey Street New York, NY 10080 November 7, 2007 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Filed on Form F-1 Registration No. 333-146767 Ladies and Gentlemen: In connection with the]

NPD [China Nepstar Chain Drugstore] CORRESP: (Original Filing)

[CHINA NEPSTAR CHAIN DRUGSTORE LTD. 6TH FLOOR, TOWER B, XINNENGYUAN BUILDING NANHAI ROAD, NANSHAN DISTRICT, SHENZHEN GUANGDONG PROVINCE 518054 PEOPLE'S REPUBLIC OF CHINA November 7, 2007 VIA EDGAR --------- Division of Corporation Finance 100 F Street, N.E. Re: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 (REGISTRATION NO. 333-146767) Ladies and Gentlemen: "Act"), China Nepstar Chain Drugstore Ltd.]

NPD [China Nepstar Chain Drugstore] CORRESP: CHINA NEPSTAR CHAIN DRUGSTORE LTD. 6TH FLOOR, TOWER

[CHINA NEPSTAR CHAIN DRUGSTORE LTD. 6TH FLOOR, TOWER B, XINNENGYUAN BUILDING NANHAI ROAD, NANSHAN DISTRICT, SHENZHEN GUANGDONG PROVINCE 518054 PEOPLE'S REPUBLIC OF CHINA November 7, 2007 VIA EDGAR --------- Division of Corporation Finance 100 F Street, N.E. Re: CHINA NEPSTAR CHAIN DRUGSTORE LTD. REGISTRATION STATEMENT ON FORM F-1 (REGISTRATION NO. 333-146767) Ladies and Gentlemen: "Act"), China Nepstar Chain Drugstore Ltd.]

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