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[DIRECT DIAL 852-3740 4863 DIRECT FAX 852-3910 4863 PARTNERS OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES KADDEN RPS LATE EAGHER LOM S 42/F, EDINBURGH TOWER, THE LANDMARK 15 QUEENS ROAD CENTRAL, HONG KONG TEL:]
[Yingli Green Energy Holding Company Limited No. 3399 Chaoyang North Street Baoding 071051 Peoples Republic of China VIA EDGAR April 11, 2014 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: Yingli Green Energy Holding Company Limited File No. 333-191031 Dear Ms. Ravitz, Ms. Breslin and Mr. Buchmiller: Commission Registration Statement · Staff]
[Yingli Green Energy Holding Company Limited No. 3399 Chaoyang North Street Baoding 071051 Peoples Republic of China VIA EDGAR April 11, 2014 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: Yingli Green Energy Holding Company Limited File No. 333-191031 Dear Ms. Ravitz, Ms. Breslin and Mr. Buchmiller: Commission Registration Statement · Staff]
[Yingli Green Energy Holding Company Limited No. 3399 Chaoyang North Street Baoding 071051 Peoples Republic of China VIA EDGAR April 11, 2014 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: Yingli Green Energy Holding Company Limited File No. 333-191031 Dear Ms. Ravitz, Ms. Breslin and Mr. Buchmiller: Commission Registration Statement · Staff]
[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]
[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]
[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.]
