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SEC Company Response from Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552) (BABA) — Dec 31, 2019

Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552)
Date: Dec. 31, 2019 · CIK: 0001577552 · Accession: 0001104659-19-077101

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Document Type
Confidence
SEC Posture
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Summary

Reasoning

Date
December 31, 2019
Author
/s/ Daniel Fertig
Form
CORRESP
Company
Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552)

Letter

SIMPSON THACHER & BARTLETT

ICBC TOWER, 35TH FLOOR

3 GARDEN ROAD, CENTRAL

HONG KONG

TELEPHONE: +852-2514-7600

FACSIMILE: +852-2869-7694

DIRECT DIAL NUMBER

E-MAIL ADDRESS

+852 2514-7660

dfertig@stblaw.com

December 31, 2019

CONFIDENTIAL AND VIA EDGAR AND HAND DELIVERY

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Andrew Blume, Staff Accountant

Jennifer Thompson, Accounting Branch Chief

Re:

Alibaba Group Holding Limited

Form 20-F for the Fiscal Year Ended March 31, 2019

Filed June 5, 2019

File No. 1-36614

Ladies and Gentlemen:

On behalf of our client Alibaba Group Holding Limited (the “Company”), we are submitting this letter in response to your follow-up correspondence dated December 18, 2019 (the “December 18 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on June 5, 2019.

In the December 18 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff when the Company will respond. The Company respectfully advises the Staff that it continues to work on its responses and that it will require additional time in order to respond fully to your letter.

The Company is therefore requesting an extension until January 17, 2020 and expects to respond no later than that date and will endeavor to respond earlier if possible.

* * *

daniel fertig adam C. furber MAKIKO HARUNARI Ian C. Ho anthony d. king celia c.l. lam chris k.h. lin jin hyuk park kathryn king sudol christopher k.s. wong

RESIDENT PARTNERS

SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:

NEW YORK BEIJING HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO TOKYO WASHINGTON, D.C.

In the meantime, please do not hesitate to contact me at +852-2514-7660 (work) or dfertig@stblaw.com (email).

Very truly yours,
/s/ Daniel Fertig

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CORRESP
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SIMPSON THACHER & BARTLETT

ICBC TOWER, 35TH FLOOR

3 GARDEN ROAD, CENTRAL

HONG KONG

TELEPHONE: +852-2514-7600

FACSIMILE: +852-2869-7694

DIRECT   DIAL NUMBER

E-MAIL ADDRESS

+852 2514-7660

dfertig@stblaw.com

December 31, 2019

CONFIDENTIAL AND VIA EDGAR AND HAND DELIVERY

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Andrew Blume, Staff Accountant

Jennifer Thompson, Accounting   Branch Chief

Re:

Alibaba Group Holding Limited

Form 20-F for the Fiscal   Year Ended March 31, 2019

Filed June 5, 2019

File No. 1-36614

Ladies and Gentlemen:

On behalf of our client Alibaba Group Holding Limited (the “Company”), we are submitting this letter in response to your follow-up correspondence dated December 18, 2019 (the “December 18 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on June 5, 2019.

In the December 18 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff when the Company will respond.  The Company respectfully advises the Staff that it continues to work on its responses and that it will require additional time in order to respond fully to your letter.

The Company is therefore requesting an extension until January 17, 2020 and expects to respond no later than that date and will endeavor to respond earlier if possible.

* * *

daniel fertig   adam C. furber   MAKIKO HARUNARI   Ian C. Ho   anthony d. king   celia c.l. lam   chris k.h. lin   jin hyuk park   kathryn king sudol   christopher k.s. wong

RESIDENT PARTNERS

SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:

NEW YORK   BEIJING   HOUSTON   LONDON   LOS ANGELES   PALO ALTO   SÃO PAULO   TOKYO   WASHINGTON, D.C.

In the meantime, please do not hesitate to contact me at +852-2514-7660 (work) or dfertig@stblaw.com (email).

Very truly yours,

/s/ Daniel Fertig

Daniel Fertig

cc:

Daniel Yong Zhang,   Chief Executive Officer

Maggie Wei Wu, Chief   Financial Officer

Timothy A. Steinert,   General Counsel and Secretary

Alibaba Group Holding   Limited

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