CMCM [Cheetah Mobile] DRSLTR:
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KANG [iKang Healthcare] DRSLTR: (Original Filing)
[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 January 21, 2014 Re: iKang Guobin Healthcare Group, Inc. Draft Registration Statement]
LEJU [Leju] DRSLTR: BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO
[BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WILMINGTON BEIJING BRUSSELS FRANKFURT LONDON MOSCOW MUNICH PARIS SÃO PAULO 42/F, EDINBURGH TOWER, THE LANDMARK 15 QUEENS ROAD CENTRAL, HONG KONG TEL: (852) 3740-4700 FAX: (852) 3740-4727 www.skadden.com]
