[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, New York 10036 UBS Securities LLC 299 Park Avenue New York, New York 10171 VIA EDGAR April 7, 2014 100 F Street, N.E. Attention: Jeffrey P. Riedler Austin Stephenson Tabatha Akins Andrew Mew Re: Company iKang Healthcare Group, Inc. (the Registration Statement on Form F-1 (File No.]
[iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China +86 10 5320 6688 April 7, 2014 Division of Corporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Jeffrey P. Riedler Austin Stephenson Tabatha Akins Andrew Mew Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 (File No. 333-194263 )]
[iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 Peoples Republic of China +86 10 5320 6688 April 7, 2014 Division of Corporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Jeffrey P. Riedler Austin Stephenson Tabatha Akins Andrew Mew Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 (File No. 333-194263 )]
[3 4 2 1 Announcement dated April 4, 2014 in respect of Issue of Promissory Note. 3]
[INFORMATION REQUIRED IN REGISTRATION STATEMENT Item 1: No. 333-194263) Item 2: 2]
[3 4 2 1 Announcement dated April 4, 2014 in respect of Issue of Promissory Note. 3]
[Issuer Free Writing Prospectus Registration No. 333-194263 April 7, 2014 iKang Healthcare Group, Inc. http://www.sec.gov/Archives/edgar/data/1524190/000119312514132744/d195054df1a.htm This free writing prospectus reflects the following amendments that were made in Amendment No. 4 to our companys registration statement on Form F-1 (registration No. 333-194263), or Amendment No. 4, as filed via EDGAR with the SEC on April 7, 2014. All references to page]
[3 3 5 2 1 Announcement in relation to Establishment of RMB10,000,000,000 Medium Term Note Programme of China Unicom (Hong Kong) Limited dated April 4, 2014. 2 FOR]
[Issuer Free Writing Prospectus Registration No. 333-194263 April 7, 2014 iKang Healthcare Group, Inc. http://www.sec.gov/Archives/edgar/data/1524190/000119312514132744/d195054df1a.htm This free writing prospectus reflects the following amendments that were made in Amendment No. 4 to our companys registration statement on Form F-1 (registration No. 333-194263), or Amendment No. 4, as filed via EDGAR with the SEC on April 7, 2014. All references to page]
[3 3 5 2 1 Announcement in relation to Establishment of RMB10,000,000,000 Medium Term Note Programme of China Unicom (Hong Kong) Limited dated April 4, 2014. 2 FOR]
