KANG [iKang Healthcare] CORRESP: New York Menlo Park Washington DC São Paulo
[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 March 3, 2014 iKang Guobin Healthcare Group, Inc. Registration Statement on Form]