Correspondence 0001193125-23-287916 from Vipshop Holdings Ltd (VIPS)
Vipshop Holdings Ltd
Date: Dec. 4, 2023 · CIK: 0001529192 · Accession: 0001193125-23-287916
AI Filing Summary & Sentiment
File numbers found in text: 001-35454
Referenced dates: November 7, 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 December 4, 2023 VIA EDGAR Ms. Aamira Chaudhry Ms. Theresa Brillant 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. Nalbantian, and Ms. Beech: The Company has received the letter dated November 7, 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”) and the Company’s correspondence filed with the Commission on September 13, 2023 (the “Correspondence”). The Company respectfully submits 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 via EDGAR as soon as possible, in any event no later than December 18, 2023. If you have any additional questions or comments regarding the 2022 Form 20-F and the Correspondence, 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/ Mark Wang Name: Mark Wang Title: Chief Financial Officer cc: Eric Ya Shen, Chairman of the Board of Directors and Chief Executive Officer, Vipshop Holdings Limited Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP