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SEC Comment Letter for Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552) (BABA) — Sep 29, 2014

Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552)
Date: Sept. 29, 2014 · CIK: 0001577552 · Accession: 0000000000-14-048770

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 16, 2014
Author
Not clearly detected
Form
UPLOAD
Company
Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552)

Letter

SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP 525 UNIVERSITY AVENUE PALO ALTO, CALIFORNIA 94301 1EL: (650) 47p-45pp FAX: (650> 470-457p WWW.SKADDEN.COM September 16, 2014 VIA HAND DELIVERY United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Mara L. Ransom, Assistant Director Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl, Senior AttorneyFIRM/AFFILIATE OFFICES BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK WASHINGTON, D.C. WILMINGTON BEIJING BRUSSELS ffiANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SAO PAULO SHAN6HA1 SINGAPORE SYDNEY TOKYO TORONTO VIENNA Re: Resi nation of member of_the board of directors of Alibaba Group Holding Limited Ladies and Gentlemen: We represent Yahoo Inc. ("Yahoo!"). Yahoo!'s Chief Development Officer, Ms. Jacqueline D. Reses, was previously a member of the board of directors of Alibaba Group Holding Limited ("Alibaba"). Enclosed please find a letter of resignation from Ms. Reses that has been delivered to Alibaba informing it that she has resigned as a member of the board of directors effective immediately prior to the effectiveness of the Alibaba's registration statement on Form F-1 and that Ms. Reses will not be responsible for any part of such registration statement. This letter is being furnished to the Securities and Exchange Commission pursuant to Section 11(b) of the Securities Act of 1933, as amended, on behalf of Ms. Reses to disclaim any responsibility by Ms. Reses for any part of Alibaba's registration statement filed on Form F-1 (including any amendments thereto). Yahoo! can be reached by writing to Yahoo! Inc., 701 First Avenue, Sunnyvale, California, 94089, Attention. General Counsel or calling (408) 349-7853.

Ms, Mara L. Ransom September 16, 2014 Page 2 Please contact me at (650) 470-4522 should you have any questions or require further information. Very truly ours,x Thomas J. Ivey, Esq. cc: Yahoo! Inc. Ronald S. Bell, General Counsel and Secretary cc: Alrbaba Group Holding Limited Timothy A. Steinert, General Counsel and Secretary cc: Simpson Thacker &Bartlett LLP Leiming Chen, Esq.

DIRE~'TOR'~►1~.ESIGATIt~i~1 LE'1"~~~t Alib~ba group ~ialdin~ Limited Cl0 Triderot Trust Cc~rt~pany Cayman) Gi~niced Fourth Floor, tine ~apit~! ~'la~e ~. C~. fox 847 GT ~~and Cayman I~Y1=1 kQ Caiman Isi~ncis SeptembeF 1 ~ ~ 20I ~ Atibaba ~ioup M~l~irr~g Limited C/(~ Atba~a Group Se~c~s ~.rnited ~6f~`~ Tnwer ~77ne, Times Square 1 tviatta~scm Street Causeway f3ay, Hong ICortg Atter~ti~n: thief Financial t}~ficex C~nerxl. C+~unsel Facsimzl~: #35?-~'? 1 ~~524C1 I.~adi~s and ~"ientlem~t~: At~bak►~ Group Holding Lfmited (the "C~mpAny'~~ T, .Facqu~l r►e ~. F~es~s, am writing to inform ~€~u that I hereby ryes ~n as a I~ir~e~or of the ~ompat,y effective immediate y prig #a the effectiveness of the Company's registration si~tem+ent on dorm ~-i au~c~ that I w"tl1 not be~ re~pt~ns bye far any parC ~~ such regi~tratfor~ statetnerts. [Signatctre Page Fcatlows

Yours l?, ~~ses [~Slgrzadr~re P'c~ge 1r~ ~4lbcr,5a ~rvu,~ Hal~tarag ~»~r~ed ~esigr:atr"t~nj

Show Raw Text
SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
525 UNIVERSITY AVENUE
PALO ALTO, CALIFORNIA 94301
1EL: (650) 47p-45pp
FAX: (650> 470-457p
WWW.SKADDEN.COM
September 16, 2014
VIA HAND DELIVERY
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Mara L. Ransom, Assistant Director
Mr. Dietrich King, Legal Branch Chief
Ms. Lisa Kohl, Senior AttorneyFIRM/AFFILIATE OFFICES
BOSTON
CHICAGO
HOUSTON
LOS ANGELES
NEW YORK
WASHINGTON, D.C.
WILMINGTON
BEIJING
BRUSSELS
ffiANKFURT
HONG KONG
LONDON
MOSCOW
MUNICH
PARIS
SAO PAULO
SHAN6HA1
SINGAPORE
SYDNEY
TOKYO
TORONTO
VIENNA
Re: Resi nation of member of_the board of directors of Alibaba Group Holding
Limited
Ladies and Gentlemen:
We represent Yahoo Inc. ("Yahoo!"). Yahoo!'s Chief Development Officer, Ms.
Jacqueline D. Reses, was previously a member of the board of directors of Alibaba Group
Holding Limited ("Alibaba"). Enclosed please find a letter of resignation from Ms. Reses that
has been delivered to Alibaba informing it that she has resigned as a member of the board of
directors effective immediately prior to the effectiveness of the Alibaba's registration statement
on Form F-1 and that Ms. Reses will not be responsible for any part of such registration
statement.
This letter is being furnished to the Securities and Exchange Commission pursuant to
Section 11(b) of the Securities Act of 1933, as amended, on behalf of Ms. Reses to disclaim any
responsibility by Ms. Reses for any part of Alibaba's registration statement filed on Form F-1
(including any amendments thereto). Yahoo! can be reached by writing to Yahoo! Inc., 701 First
Avenue, Sunnyvale, California, 94089, Attention. General Counsel or calling (408) 349-7853.

Ms, Mara L. Ransom
September 16, 2014
Page 2
Please contact me at (650) 470-4522 should you have any questions or require further
information.
Very truly ours,x
Thomas J. Ivey, Esq.
cc: Yahoo! Inc.
Ronald S. Bell, General Counsel and Secretary
cc: Alrbaba Group Holding Limited
Timothy A. Steinert, General Counsel and Secretary
cc: Simpson Thacker &Bartlett LLP
Leiming Chen, Esq.

DIRE~'TOR'~►1~.ESIGATIt~i~1 LE'1"~~~t
Alib~ba group ~ialdin~ Limited
Cl0 Triderot Trust Cc~rt~pany Cayman) Gi~niced
Fourth Floor, tine ~apit~! ~'la~e
~. C~. fox 847 GT
~~and Cayman I~Y1=1 kQ
Caiman Isi~ncis
SeptembeF 1 ~ ~ 20I ~
Atibaba ~ioup M~l~irr~g Limited
C/(~ Atba~a Group Se~c~s ~.rnited
~6f~`~ Tnwer ~77ne, Times Square
1 tviatta~scm Street
Causeway f3ay, Hong ICortg
Atter~ti~n: thief Financial t}~ficex
C~nerxl. C+~unsel
Facsimzl~: #35?-~'? 1 ~~524C1
I.~adi~s and ~"ientlem~t~:
At~bak►~ Group Holding Lfmited (the "C~mpAny'~~
T, .Facqu~l r►e ~. F~es~s, am writing to inform ~€~u that I hereby ryes ~n as a I~ir~e~or of the
~ompat,y effective immediate y prig #a the effectiveness of the Company's registration
si~tem+ent on dorm ~-i au~c~ that I w"tl1 not be~ re~pt~ns bye far any parC ~~ such regi~tratfor~
statetnerts.
[Signatctre Page Fcatlows

Yours
l?, ~~ses
[~Slgrzadr~re P'c~ge 1r~ ~4lbcr,5a ~rvu,~ Hal~tarag ~»~r~ed ~esigr:atr"t~nj