SecProbe.io

Wachtell, Lipton, Rosen & Katz

MARTIN LIPTON

DAVID M. SILK

51 WEST 52ND STREET

NEW YORK, N.Y. 10019-6150

TELEPHONE: (212) 403 -1000

FACSIMILE: (212) 403 -2000

GEORGE A. KATZ (1965-1989)

JAMES H. FOGELSON (1967-1991)

LEONARD M. ROSEN (1965-2014)

OF COUNSEL

IGOR KIRMAN

JOSHUA A. FELTMAN

HERBERT M. WACHTELL

ROBIN PANOVKA

JONATHAN M. MOSES

ELAINE P. GOLIN

PAUL VIZCARRONDO, JR.

DAVID A. KATZ

T. EIKO STANGE

EMIL A. KLEINHAUS

PETER C. HEIN

ILENE KNABLE GOTTS

DAVID A. SCHWARTZ

KARESSA L. CAIN

HAROLD S. NOVIKOFF

JEFFREY M. WINTNER

JOHN F. LYNCH

RONALD C. CHEN

THEODORE N. MIRVIS

TREVOR S. NORWITZ

WILLIAM SAVITT

GORDON S. MOODIE

EDWARD D. HERLIHY

BEN M. GERMANA

ERIC M. ROSOF

DONGJU SONG

DANIEL A. NEFF

ANDREW J. NUSSBAUM

MARTIN J.E. ARMS

BRADLEY R. WILSON

ANDREW R. BROWNSTEIN

RACHELLE SILVERBERG

GREGORY E. OSTLING

GRAHAM W. MELI

PAUL K. ROWE

STEVEN A. COHEN

DAVID B. ANDERS

GREGORY E. PESSIN

MARC WOLINSKY

DEBORAH L. PAUL

WILLIAM T. ALLEN

DAVID M. MURPHY

ANDREA K. WAHLQUIST

CARRIE M. REILLY

DAVID GRUENSTEIN

DAVID C. KARP

MICHAEL H. BYOWITZ

DAVID S. NEILL

ADAM J. SHAPIRO

MARK F. VEBLEN

STEVEN A. ROSENBLUM

RICHARD K. KIM

PETER C. CANELLOS

BERNARD W. NUSSBAUM

NELSON O. FITTS

VICTOR GOLDFELD

JOHN F. SAVARESE

JOSHUA R. CAMMAKER

DAVID M. EINHORN

LAWRENCE B. PEDOWITZ

JOSHUA M. HOLMES

EDWARD J. LEE

SCOTT K. CHARLES

MARK GORDON

KENNETH B. FORREST

ERIC S. ROBINSON

DAVID E. SHAPIRO

BRANDON C. PRICE

JODI J. SCHWARTZ

JOSEPH D. LARSON

THEODORE GEWERTZ

PATRICIA A. ROBINSON*

DAMIAN G. DIDDEN

KEVIN S. SCHWARTZ

ADAM O. EMMERICH

LAWRENCE S. MAKOW

MAURA R. GROSSMAN

ERIC M. ROTH

IAN BOCZKO

MICHAEL S. BENN

GEORGE T. CONWAY III

JEANNEMARIE O’BRIEN

RICHARD D. KATCHER

MICHAEL W. SCHWARTZ

MATTHEW M. GUEST

SABASTIAN V. NILES

RALPH M. LEVENE

WAYNE M. CARLIN

MEYER G. KOPLOW

STEPHANIE J. SELIGMAN

DAVID E. KAHAN

ALISON ZIESKE PREISS

RICHARD G. MASON

STEPHEN R. DiPRIMA

DOUGLAS K. MAYER

ELLIOTT V. STEIN

DAVID K. LAM

MICHAEL J. SEGAL

NICHOLAS G. DEMMO

ROBERT B. MAZUR

WARREN R. STERN

BENJAMIN M. ROTH

MARSHALL L. MILLER

PATRICIA A. VLAHAKIS

PHILIP MINDLIN

ANTE VUCIC

ROBERT M. MORGENTHAU

AMY R. WOLF

* ADMITTED IN THE DISTRICT OF COLUMBIA

COUNSEL

DAVID M. ADLERSTEIN

PAULA N. GORDON

AMANDA K. ALLEXON

NANCY B. GREENBAUM

LOUIS J. BARASH

MARK A. KOENIG

FRANCO CASTELLI

LAUREN M. KOFKE

DIANNA CHEN

J. AUSTIN LYONS

ANDREW J.H. CHEUNG

ALICIA C. McCARTHY

PAMELA EHRENKRANZ

AMANDA N. PERSAUD

UMUT ERGUN

S. CHRISTOPHER SZCZERBAN

KATHRYN GETTLES-ATWA

JEFFREY A. WATIKER

ADAM M. GOGOLAK

May 3, 2016

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Re: Registration Statement on Form 10 for Yum! China Holding, Inc.

Ladies and Gentlemen:

On behalf of our client, Yum! China Holding, Inc. (“SpinCo”), a Delaware corporation and a wholly owned subsidiary of Yum! Brands, Inc. (“YUM”), we are submitting for filing with the U.S. Securities and Exchange Commission a registration statement on Form 10 for the registration of shares of SpinCo’s common stock under Section 12(b) of the U.S. Securities Exchange Act of 1934, as amended, in connection with YUM’s planned distribution of shares of SpinCo common stock to YUM’s shareholders.

If you have any questions regarding this filing, please contact the undersigned at BMRoth@WLRK.com or (212) 403-1378, or Scott Catlett, Vice President and Deputy General Counsel at YUM, at scott.catlett@yum.com or (502) 874-8300.

Sincerely,
/s/ Benjamin M. Roth