KANG [iKang Healthcare] CORRESP: iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A

[iKang Healthcare Group, Inc. B-6F, Shimao Tower 92A Jianguo Road Chaoyang District, Beijing 100022 People’s 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 )]

KANG [iKang Healthcare] FWP: (Original Filing)

[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 company’s 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]

KANG [iKang Healthcare] FWP: Issuer Free Writing Prospectus Registration No. 333-194263 April

[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 company’s 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]

KANG [iKang Healthcare] CORRESP: (Original Filing)

[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 April 7, 2014 Re: iKang Healthcare Group, Inc. Registration Statement on Form]

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