[Kandi Technologies Group, Inc. March 25, 2014 Via EDGAR Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated March 13, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. Response: The Company disclosed the business relationship (as below) in its]
[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong 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 Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 Amendment No.]
[Orient Paper, Inc. Reports Fourth Quarter and Full Year 2013 Results BAODING, Hebei, China – March 25, 2014 - Orient Paper, Inc. (NYSE MKT: ONP) (“Orient Paper” or the “Company”), a leading manufacturer and distributor of diversified paper products in North China, today announced its financial results for the fourth quarter and full year 2013 ended December 31, 2013. Financial] []
[SUBJECT TO COMPLETION, DATED MARCH 25, 2014 PRELIMINARY PROSPECTUS 10,904,846 American Depositary Shares iKang Healthcare Group, Inc. Representing 5,452,423 Class A Common Shares This is an initial public offering of American depositary shares, or ADSs, of iKang Healthcare Group, Inc. We are offering 7,574,446 ADSs and the selling shareholders identified in this prospectus are offering an additional 3,330,400 ADSs. Each] [SUBSCRIPTION AGREEMENT Agreement This Subscription Agreement (this (1) Company iKang Healthcare Group, Inc., a company incorporated in the Cayman Islands (the (2) Purchaser Best Investment Corporation, a limited liability company incorporated in the Peoples Republic of China (the Party Parties The Purchaser and the Company are sometimes herein referred to each as a W I T] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement on Form F-1 of our report dated December 4, 2013 relating to the consolidated financial statements of iKang Guobin Healthcare Group, Inc., its subsidiaries, its variable interest entities (VIEs), and its VIEs subsidiaries as of and for the years ended March 31, 2011, 2012]
[Orient Paper, Inc. Reports Fourth Quarter and Full Year 2013 Results BAODING, Hebei, China – March 25, 2014 - Orient Paper, Inc. (NYSE MKT: ONP) (“Orient Paper” or the “Company”), a leading manufacturer and distributor of diversified paper products in North China, today announced its financial results for the fourth quarter and full year 2013 ended December 31, 2013. Financial] []
[SUBJECT TO COMPLETION, DATED MARCH 25, 2014 PRELIMINARY PROSPECTUS 10,904,846 American Depositary Shares iKang Healthcare Group, Inc. Representing 5,452,423 Class A Common Shares This is an initial public offering of American depositary shares, or ADSs, of iKang Healthcare Group, Inc. We are offering 7,574,446 ADSs and the selling shareholders identified in this prospectus are offering an additional 3,330,400 ADSs. Each] [SUBSCRIPTION AGREEMENT Agreement This Subscription Agreement (this (1) Company iKang Healthcare Group, Inc., a company incorporated in the Cayman Islands (the (2) Purchaser Best Investment Corporation, a limited liability company incorporated in the Peoples Republic of China (the Party Parties The Purchaser and the Company are sometimes herein referred to each as a W I T] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement on Form F-1 of our report dated December 4, 2013 relating to the consolidated financial statements of iKang Guobin Healthcare Group, Inc., its subsidiaries, its variable interest entities (VIEs), and its VIEs subsidiaries as of and for the years ended March 31, 2011, 2012]
[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ iKang Healthcare Group, Inc. (Exact name of issuer of deposited securities as specified in its charter) n/a Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter) 1] [J.P.Morgan TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 March 25, 2014 JPMorgan Chase Bank, N.A., as Depositary 1 Chase Manhattan Plaza, Floor 58 New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts for deposited Class A common shares of iKang Healthcare]
[] []
[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ iKang Healthcare Group, Inc. (Exact name of issuer of deposited securities as specified in its charter) n/a Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter) 1] [J.P.Morgan TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 March 25, 2014 JPMorgan Chase Bank, N.A., as Depositary 1 Chase Manhattan Plaza, Floor 58 New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts for deposited Class A common shares of iKang Healthcare]
