48/F Bank
of China Tower
1 Garden
Road, Hong Kong
February 5,
2010
|
Assistant
Director
United
States Securities and Exchange Commission
100
F. Street, N.E.
Washington,
D.C. 20549
|
|
Re:
|
China
Cord Blood Corporation (the
"Company")
|
Post
Effective Amendment No. 4 to Registration Statement on Form S-4
(Registration
No. 333-155579-99) (the "Registration Statement")
The
Company hereby requests that the effective date and time of the above referenced
Registration Statement be accelerated to 9:00a.m. on
February 9, 2010 or as soon thereafter as practicable, pursuant to
Rule 461 of the Securities Act of 1933, as amended.
The
Company acknowledges that (i) should the Commission, or the staff, acting
pursuant to delegated authority, declare the Registration Statement effective,
such declaration does not foreclose the Commission from taking any action with
respect to the Registration Statement; (ii) the action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the Registration
Statement effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the Registration Statement;
and (iii) the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under federal securities laws of the United States.
| Very truly yours, | |||
| CHINA CORD BLOOD CORPORATION | |||
|
By:
|
/s/ Albert Chen | ||
| Name: Albert Chen | |||
| Title: Chief Financial Officer | |||