[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 Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 Amendment No.]
[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 Re: iKang Healthcare Group, Inc. Registration Statement on Form F-1 Amendment No.]
[Kandi Technologies Group, Inc. March 25, 2014 Via EDGAR Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated March 13, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. Response: The Company disclosed the business relationship (as below) in its]
[Kandi Technologies Group, Inc. March 25, 2014 Via EDGAR Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated March 13, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. Response: The Company disclosed the business relationship (as below) in its]
[PARTNERS ¨ ¨ * ¨ ¨ * * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 42/F, EDINBURGH TOWER, THE LANDMARK TEL: (852) 3740-4700 AFFILIATE OFFICES BEIJING March 24, 2014 VIA EDGAR Coy Garrison, Staff Attorney Kristina Aberg Attorney-Advisor Robert Telewicz, Senior Staff Accountant Shannon]
[PARTNERS ¨ ¨ * ¨ ¨ * * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 42/F, EDINBURGH TOWER, THE LANDMARK TEL: (852) 3740-4700 AFFILIATE OFFICES BEIJING March 24, 2014 VIA EDGAR Coy Garrison, Staff Attorney Kristina Aberg Attorney-Advisor Robert Telewicz, Senior Staff Accountant Shannon]
[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 March 21, 2014 iKang Healthcare Group, Inc. Registration Statement on Form F-1]
[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 March 21, 2014 iKang Healthcare Group, Inc. Registration Statement on Form F-1]
[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 ULIE AO ALIFORNIA Z. J REGORY IAO EW ORK G LAN CHIFFMAN EW ORK A]
[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 ULIE AO ALIFORNIA Z. J REGORY IAO EW ORK G LAN CHIFFMAN EW ORK A]
