Correspondence 0001193125-23-218412 from Vipshop Holdings Ltd (VIPS)
Vipshop Holdings Ltd
Date: Aug. 23, 2023 · CIK: 0001529192 · Accession: 0001193125-23-218412
AI Filing Summary & Sentiment
File numbers found in text: 001-35454
Referenced dates: August 15, 2023
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CORRESP 1 filename1.htm CORRESP Vipshop Holdings Limited 128 Dingxin Road Haizhu District, Guangzhou 510220 People’s Republic of China August 23, 2023 VIA EDGAR Ms. Aamira Chaudhry Ms. Theresa Brillant Mr. Austin Pattan Ms. Jennifer Thompson Mr. Nicholas Nalbantian Ms. Taylor Beech Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Vipshop Holdings Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2022 Filed April 19, 2023 File No. 001-35454 Dear Ms. Chaudhry, Ms. Brillant, Mr. Pattan, Ms. Thompson, Mr. Nalbantian and Ms. Beech: The Company has received the letter dated August 15, 2023 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 19, 2023 (the “2022 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses. The Company will provide its response to the letter as soon as possible, no later than September 13, 2023. If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at + 86 20 2233-0025 or the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193-8225 or yuting.wu@skadden.com. Sincerely yours, Vipshop Holdings Limited By: /s/ Eric Ya Shen Name: Eric Ya Shen Title: Chairman of the Board of Directors and Chief Executive Officer cc: Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP Polly Lee, Partner, Deloitte Touche Tohmatsu