CORRESP 1 filename1.htm Unassociated Document
 
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