[April 25, 2014 V IA E DGAR RE: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 17, 2014 File No. 001-33997 Comment Letter dated April 11, 2014 Dear Ms. Shenk: Staff Commission Comment Letter Company Form 10-K This letter is being furnished in response to comments of the staff (the This]
[] [Wholly owned subsidiaries : · IFM Company Ltd., incorporated in the Cayman Islands · Beijing Aifeite International Franchise Consultant Co., Ltd., incorporated in the Peoples Republic of China 北京埃菲特国际特许经营咨询服务有限公司 ) · City Integrated Residential Services (China) Limited, incorporated in Hong Kong, S.A.R. 泛城（中国）综合住宅服务有限公司 ) · Shanghai Yaye Real Estate Brokerage Co., Ltd., incorporated in the Peoples Republic of China 上海亚业房地产经纪有限公司] [Certification by the Chief Executive Officer I, Donald Zhang, certify that: 1. I have reviewed this annual report on Form 20-F of IFM Investments Limited (the Company); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [Certification by the Chief Financial Officer I, Steve Mao Ye, certify that: 1. I have reviewed this annual report on Form 20-F of IFM Investments Limited (the Company); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [Certification by the Chief Executive Officer (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 25, 2014 Donald Zhang Chief Executive Officer EX-13.1 5 a2219802zex-13_1.htm EX-13.1] [Certification by the Chief Financial Officer (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 25, 2014 Steve Mao Ye Chief Financial Officer EX-13.2 6 a2219802zex-13_2.htm EX-13.2] [Consent of Commerce & Finance Law offices, PRC Counsel IFM Investments Limited Dear Sir or Madam: We hereby consent to the references to us by IFM Investments Limited (the Company) under the heading Risks Related to Doing Business in China in the Annual Report on Form 20-F of the Company for the year ended December 31, 2013. Yours faithfully, April] [Consent of Independent Registered Public Accounting Firm We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-169542) and Form F-3 (No. 333-169541) of IFM Investments Limited of our report dated April 25, 2014 relating to the consolidated financial statements, which appears in the consolidated financial statements, which is incorporated in this Annual Report]
