Assistant
Director
United
States Securities and Exchange Commission
100
F. Street, N.E.
Washington,
D.C. 20549
|
Re:
|
China
Cord Blood Corporation (the “Company”)
Registration
Statement on Form F-1 (Registration No. 333-161602) (the “Registration
Statement”)
|
·
|
should
the Securities Exchange Commission (the “Commission”) or the Commission’s
staff (the “Staff”), acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;
|
·
|
the
action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
|
·
|
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 the federal securities laws of the United
States.
|