[October 2, 2013 John Reynolds Re: China Cord Blood Corporation Registration Statement on Form F-3 Filed September 12, 2013 File No. 333-191121 Dear Mr. Reynolds: We hereby provide responses to comments issued on September 26, 2013 (the “Staff’s Letter”) regarding the Registration Statement on Form F-3 (File No. 333-191121)(the “F-3”) of China Cord Blood Corporation (the “Company”). In order to]
[October 2, 2013 John Reynolds Re: China Cord Blood Corporation Registration Statement on Form F-3 Filed September 12, 2013 File No. 333-191121 Dear Mr. Reynolds: We hereby provide responses to comments issued on September 26, 2013 (the “Staff’s Letter”) regarding the Registration Statement on Form F-3 (File No. 333-191121)(the “F-3”) of China Cord Blood Corporation (the “Company”). In order to]
[October 2, 2013 John Reynolds Re: Chinard Bloodrporation Registration Statement on Form F-3 Filed September 12, 2013 File No. 333-191121 Dear Mr. Reynolds: We hereby provide responses tomments issued on September 26, 2013 (the Staffs Letter) regarding the Registration Statement on Form F-3 (File No. 333-191121)(the F-3) of Chinard Bloodrporation (thempany).]
[October 2, 2013 John Reynolds Re: Chinard Bloodrporation Registration Statement on Form F-3 Filed September 12, 2013 File No. 333-191121 Dear Mr. Reynolds: We hereby provide responses tomments issued on September 26, 2013 (the Staffs Letter) regarding the Registration Statement on Form F-3 (File No. 333-191121)(the F-3) of Chinard Bloodrporation (thempany).]
[SkyPeople Fruit Juice, Inc. 16F, China Development Bank Tower No. 2, Gaoxin 1st Road, Xi’an, PRC Fax: (702) 895-7478 September 27, 2013 VIA EDGAR Mr. H. Roger Schwall Assistant Director 450 5th Street, N.W. Re: SkyPeople Fruit Juice, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 29, 2013 Form 10-Q for the Fiscal Quarter Ended]
[SkyPeople Fruit Juice, Inc. 16F, China Development Bank Tower No. 2, Gaoxin 1st Road, Xi’an, PRC Fax: (702) 895-7478 September 27, 2013 VIA EDGAR Mr. H. Roger Schwall Assistant Director 450 5th Street, N.W. Re: SkyPeople Fruit Juice, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 29, 2013 Form 10-Q for the Fiscal Quarter Ended]
[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 September 30, 2013 Re: Qunar Cayman Islands Limited Registration Statement on Form]
[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 September 30, 2013 Re: Qunar Cayman Islands Limited Registration Statement on Form]
[llp [Letterhead of Cahill Gordon & Reindel (212) 701-3491 Re: Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No. 000-30678 Dear Kathryn Jacobson The Company appreciates the Staff’s consideration. The Company continues to diligently prepare a response. -2- Sincerely, Assistant Director Division of Corporation Finance 100 F. Street, N.E. VIA EDGAR cc: Dean Suehiro]
[BRUSSELS SAN FRANCISCO CENTURY CITY th 37 No. 2 Jianguomenwai Avenue Beijing 100022 TELEPHONE FACSIMILE www.omm.com SEOUL HONG KONG SHANGHAI JAKARTA SILICON VALLEY LONDON SINGAPORE LOS ANGELES TOKYO NEWPORT BEACH WASHINGTON, D.C. NEW YORK WRITERS DIRECT DIAL (86) 10-6563-4209 September 30, 2013]
