[KADDEN RPS LATE EAGHER LOM S ARTNERS P 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 LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL AI ALIFORNIA W ULIE AO ALIFORNIA Z. J]
[CREDIT SUISSE SECURITIES (USA) LLC Eleven Madison Avenue New York, NY 10010 As the Representative of the Several Underwriters April 14, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Coy Garrison, Staff Attorney Kristina Aberg Attorney-Advisor Robert Telewicz, Senior Staff Accountant Shannon Sobotka, Staff Accountant Re: Leju Holdings Limited Registration Statement on Form F-1 (Registration No.]
[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]
[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:]
[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.]
[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 )]
