[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He LLP Davis Polk & Wardwell 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 October 18, 2013 Re: Qunar Cayman Islands Limited Registration Statement on Form]
[October 17, 2013 John Reynolds Re: China Cord Blood Corporation Registration Statement on Form F-3 Filed September 12, 2013 File No. 333-191121 Supplemental Response Letter Dated October 2, 2013 Dear Mr. Reynolds: We hereby provide responses to comments issued on October 11, 2013 (the “Staff’s Letter”) regarding the Registration Statement on Form F-3 (File No. 333-191121)(the “F-3”) of China Cord]
[October 17, 2013 John Reynolds Re: Chinard Bloodrporation Registration Statement on Form F-3 Filed September 12, 2013 File No. 333-191121 Supplemental Response Letterted October 2, 2013 Dear Mr. Reynolds: We hereby provide responses tomments issued on October 11, 2013 (the Staffs Letter) regarding the Registration Statement on Form F-3 (File No. 333-191121)(the F-3) of Chinard]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM DIRECT DIAL 世達國際律師事務所 AFFILIATE OFFICES +852 3740 4850 DIRECT FAX 42/F, EDINBURGH TOWER, THE LANDMARK BOSTON +852 3910 4850 15 QUEENS ROAD CENTRAL, HONG KONG CHICAGO EMAIL ADDRESS HOUSTON JULIE.GAO@SKADDEN.COM TEL: (852) 3740-4700 LOS ANGELES FAX: (852) 3740-4727 NEW YORK PARTNERS www.skadden.com PALO ALTO JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS WILMINGTON EDWARD H.P. LAM]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM DIRECT DIAL 世達國際律師事務所 AFFILIATE OFFICES +852 3740 4850 DIRECT FAX 42/F, EDINBURGH TOWER, THE LANDMARK BOSTON +852 3910 4850 15 QUEENS ROAD CENTRAL, HONG KONG CHICAGO EMAIL ADDRESS HOUSTON JULIE.GAO@SKADDEN.COM TEL: (852) 3740-4700 LOS ANGELES FAX: (852) 3740-4727 NEW YORK PARTNERS www.skadden.com PALO ALTO JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS WILMINGTON EDWARD H.P. LAM]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 EMAIL ADDRESS lchen@stblaw.com VIA EDGAR October 16, 2013 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: Yingli Green Energy Holding Company Limited Registration Statement on Form F-3 Filed September]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 EMAIL ADDRESS lchen@stblaw.com VIA EDGAR October 16, 2013 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: Yingli Green Energy Holding Company Limited Registration Statement on Form F-3 Filed September]
[SIMPSON THACHER& BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 EMAILDRESS lchen@stblaw.com VIA EDGAR October16, 2013 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division ofrporation Finance 100 F Street, N.E. Re: Yingli Green Energympany Limited]
[SIMPSON THACHER& BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 EMAILDRESS lchen@stblaw.com VIA EDGAR October16, 2013 Amanda Ravitz Mary Beth Breslin Tim Buchmiller Division ofrporation Finance 100 F Street, N.E. Re: Yingli Green Energympany Limited]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 October 15, 2013 Division of Corporate Finance 100 F. Street, N.E. Attn: Jim B. Rosenberg Re: Tianyin Pharmaceutical Co, Inc. Item 4.01 Form 8-K Filed October 8, 2013 File No. 001-34189 Dear Mr. Rosenberg: This letter is provided in response to your letter dated October 9, 2013 regarding the above-referenced Form]
