[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He LLP Davis Polk & Wardwell 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 March 27, 2014 Re: iKang Healthcare Group, Inc. Registration Statement on Form]
[ARM and SMIC Broaden IP Partnership with 28nm Process for Mobile and Consumer Applications Collaboration provides access to innovative IP for high-performance SoC designs SHANGHAI, Feb. 9, 2014 /PRNewswire/ ARM and SMIC (NYSE: SMI; SEHK: 981), Chinas largest and most advanced semiconductor foundry, today announced an agreement to offer the ARM® Artisan® physical IP platform for SMICs 28nm poly] [FORM 6-K Semiconductor Manufacturing International Corporation 18 Zhangjiang Road x x n/a Semiconductor Manufacturing International Corporation Dr. Tzu-Yin Chiu Dr. Tzu-Yin Chiu Chief Executive Officer and Executive Director Description 99.1 Press Release dated 9 February 2014 "ARM and SMIC Broaden IP Partnership with 28nm Process for Mobile and Consumer Applications" 6-K 1 htm_8471.htm LIVE FILING]
[SUBJECT TO COMPLETION, DATED MARCH 27, 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] [March 27, 2014 iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China We have examined such matters of fact and law as we have deemed necessary or advisable for the purpose of our opinion. We hereby confirm that the statements with respect to U.S. federal income tax law included under the] [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]
[ARM and SMIC Broaden IP Partnership with 28nm Process for Mobile and Consumer Applications Collaboration provides access to innovative IP for high-performance SoC designs SHANGHAI, Feb. 9, 2014 /PRNewswire/ ARM and SMIC (NYSE: SMI; SEHK: 981), Chinas largest and most advanced semiconductor foundry, today announced an agreement to offer the ARM® Artisan® physical IP platform for SMICs 28nm poly] [FORM 6-K Semiconductor Manufacturing International Corporation 18 Zhangjiang Road x x n/a Semiconductor Manufacturing International Corporation Dr. Tzu-Yin Chiu Dr. Tzu-Yin Chiu Chief Executive Officer and Executive Director Description 99.1 Press Release dated 9 February 2014 "ARM and SMIC Broaden IP Partnership with 28nm Process for Mobile and Consumer Applications" 6-K 1 htm_8471.htm LIVE FILING]
[CEVA, SMIC and Brite Semiconductor Partner to Provide Hard Macro Versions of CEVA DSP Cores and Platforms Agreement aimed at expediting customer designs utilizing CEVA DSP cores for a range of applications, including communications, connectivity, imaging, vision, audio and voice MOUNTAIN VIEW, Calif. and SHANGHAI, March 19, 2014 /PRNewswire/ CEVA, Inc. (NASDAQ: CEVA), the leading licensor of silicon intellectual] [FORM 6-K Semiconductor Manufacturing International Corporation 18 Zhangjiang Road x x n/a Semiconductor Manufacturing International Corporation Dr. Tzu-Yin Chiu Dr. Tzu-Yin Chiu Chief Executive Officer and Executive Director Description 99.1 Press Release dated 19 March 2014 "CEVA, SMIC and Brite Semiconductor Partner to Provide Hard Macro Versions of CEVA DSP Cores and Platforms" 6-K 1 htm_8470.htm LIVE FILING]
[CEVA, SMIC and Brite Semiconductor Partner to Provide Hard Macro Versions of CEVA DSP Cores and Platforms Agreement aimed at expediting customer designs utilizing CEVA DSP cores for a range of applications, including communications, connectivity, imaging, vision, audio and voice MOUNTAIN VIEW, Calif. and SHANGHAI, March 19, 2014 /PRNewswire/ CEVA, Inc. (NASDAQ: CEVA), the leading licensor of silicon intellectual] [FORM 6-K Semiconductor Manufacturing International Corporation 18 Zhangjiang Road x x n/a Semiconductor Manufacturing International Corporation Dr. Tzu-Yin Chiu Dr. Tzu-Yin Chiu Chief Executive Officer and Executive Director Description 99.1 Press Release dated 19 March 2014 "CEVA, SMIC and Brite Semiconductor Partner to Provide Hard Macro Versions of CEVA DSP Cores and Platforms" 6-K 1 htm_8470.htm LIVE FILING]
[This Form 6-K consists of: (a joint stock limited company incorporated in the People’s Republic of China with limited liability) (Stock Code: 0386) Progress Update Announcement of the Restructuring of Sinopec’s Marketing Segment]
[SMIC Attends SEMICON China 2014, Dr. Tzu-Yin Chiu Receives Outstanding EHS Achievement Award SHANGHAI, March 18, 2014 /PRNewswire/ Semiconductor Manufacturing International Corporation (SMIC; NYSE: SMI; SEHK: 981), Chinas largest and most advanced semiconductor foundry, today attended SEMICON China 2014, a leading annual semiconductor conference organized by Semiconductor Equipment and Materials International (SEMI) and the China Electronic Chamber of Commerce] [FORM 6-K Semiconductor Manufacturing International Corporation 18 Zhangjiang Road x x n/a Semiconductor Manufacturing International Corporation Dr. Tzu-Yin Chiu Dr. Tzu-Yin Chiu Chief Executive Officer and Executive Director Description 99.1 Press Release dated 18 March 2014 "SMIC Attends SEMICON China 2014, Dr. Tzu-Yin Chiu Receives Outstanding EHS Achievement Award" 6-K 1 htm_8469.htm LIVE FILING]
