SEC Comment Letter for Vipshop Holdings (VIPS) — Jan 24, 2014
Vipshop Holdings Ltd
Date: Jan. 24, 2014 · CIK: 0001529192 · Accession: 0000000000-14-003770
AI Filing Summary & Sentiment
Letter
January 24, 2014 Via E -mail Eric Ya Shen Chief Executive Officer Vipshop Holdings Limited No. 20 Huahai Street Liwan District, Guangzhou 510370 The People’s Republic of China
Re: Vipshop Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 File No. 001 -35454
Dear Mr. Shen :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ William H. Thompson
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January 24, 2014 Via E -mail Eric Ya Shen Chief Executive Officer Vipshop Holdings Limited No. 20 Huahai Street Liwan District, Guangzhou 510370 The People’s Republic of China Re: Vipshop Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 File No. 001 -35454 Dear Mr. Shen : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief cc: Z. Julie Gao Skadden, Arps, Slate, Meagher & Flom LLP