KANG [iKang Healthcare] EFFECT: (Original Filing)

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KANG [iKang Healthcare] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

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KANG [iKang Healthcare] CORRESP: (Original Filing)

[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] 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]

KANG [iKang Healthcare] CORRESP: New York Menlo Park Washington DC São Paulo

[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]

KANG [iKang Healthcare] F-1/A: (Original Filing)

[SUBJECT TO COMPLETION, DATED APRIL 7, 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] [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]

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