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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

Date
August 23, 2023
Author
Vipshop Holdings Limited
Form
CORRESP
Company
Vipshop Holdings Ltd

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission 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

Show Raw Text
CORRESP
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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