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SEC Company Response from Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552) (BABA) — Jun 26, 2014

Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552)
Date: June 26, 2014 · CIK: 0001577552 · Accession: 0001193125-14-250715

AI Filing Summary & Sentiment

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Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 333-195736

Date
June 26, 2014
Author
/s/ Leiming Chen
Form
CORRESP
Company
Alibaba Group Holding Ltd (BABA, BABAF, BBAAY) (CIK 0001577552)

Letter

SEC Letter

SIMPSON THACHER & BARTLETT

ICBC TOWER, 35TH FLOOR

3 GARDEN ROAD

HONG KONG

(852) 2514-7600

FACSIMILE (852) 2869-7694

DIRECT DIAL NUMBER

+852-2514-7630

E-MAIL ADDRESS

lchen@stblaw.com

June 26, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Ms. Mara L. Ransom, Assistant Director

Ms. Jennifer Thompson, Accounting Branch Chief

Mr. Dietrich King, Legal Branch Chief

Ms. Lisa Kohl, Senior Attorney

Mr. Jarrett Torno, Staff Accountant

Re:

Alibaba Group Holding Limited

Amendment No. 2 to Registration Statement on Form F-1

File No. 333-195736

Ladies and Gentlemen:

On behalf of our client, Alibaba Group Holding Limited, a company organized under the laws of the Cayman Islands (the “Company”), we enclose herewith for filing via EDGAR with the Securities and Exchange Commission under the Securities Act of 1933, as amended, Amendment No. 2 (“Amendment No. 2”) to the Company’s Registration Statement on Form F-1 to reflect solely the updates relating to the Company’s selection of the New York Stock Exchange as its listing venue.

* * * * *

Leiming Chen Philip M.J. Culhane Daniel Fertig Anthony D. King Celia C.L. Lam Chris K.H. Lin Sinead E. O’Shea 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 SEOUL TOKYO WASHINGTON, D.C.

SIMPSON THACHER & BARTLETT

– 2 –

If you have any questions regarding this letter or Amendment No. 2, please do not hesitate to contact me at +(852) 2514-7630 (work) or lchen@stblaw.com (email) or William H. Hinman at (650) 251-5120 (work) or whinman@stblaw.com (email) or Daniel Fertig at +(852) 2514-7660 (work) or dfertig@stblaw.com (email).

Very truly yours,
/s/ Leiming Chen

Show Raw Text
CORRESP
1
filename1.htm

SEC Letter

 SIMPSON THACHER & BARTLETT

 ICBC TOWER,
35TH FLOOR

 3 GARDEN ROAD

HONG KONG

(852) 2514-7600

 FACSIMILE (852) 2869-7694

 DIRECT DIAL NUMBER

+852-2514-7630

 E-MAIL ADDRESS

lchen@stblaw.com

 June 26, 2014

VIA EDGAR

 U.S. Securities and Exchange
Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Attention:

Ms. Mara L. Ransom, Assistant Director

 Ms. Jennifer Thompson, Accounting Branch Chief

Mr. Dietrich King, Legal Branch Chief

 Ms. Lisa Kohl, Senior
Attorney

 Mr. Jarrett Torno, Staff Accountant

Re:

Alibaba Group Holding Limited

 Amendment No. 2 to Registration Statement on Form F-1

File No. 333-195736

 Ladies and Gentlemen:

On behalf of our client, Alibaba Group Holding Limited, a company organized under the laws of the Cayman Islands (the “Company”), we
enclose herewith for filing via EDGAR with the Securities and Exchange Commission under the Securities Act of 1933, as amended, Amendment No. 2 (“Amendment No. 2”) to the Company’s Registration Statement on Form F-1 to reflect solely
the updates relating to the Company’s selection of the New York Stock Exchange as its listing venue.

*        *        *
 *        *

 Leiming Chen Philip M.J. Culhane Daniel Fertig Anthony D. King Celia C.L. Lam
Chris K.H. Lin Sinead E. O’Shea 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    SEOUL    TOKYO    WASHINGTON, D.C.

 SIMPSON THACHER & BARTLETT

 – 2 –

If you have any questions regarding this letter or Amendment No. 2, please do not hesitate to contact me at +(852) 2514-7630 (work) or
lchen@stblaw.com (email) or William H. Hinman at (650) 251-5120 (work) or whinman@stblaw.com (email) or Daniel Fertig at +(852) 2514-7660 (work) or dfertig@stblaw.com (email).

Very truly yours,

 /s/ Leiming Chen

Leiming Chen

 Enclosures

cc:
Joseph C. Tsai, Executive Vice-chairman

 Jonathan Zhaoxi Lu, Chief Executive Officer

Maggie Wei Wu, Chief Financial Officer

Timothy A. Steinert, General Counsel

      Alibaba Group Holding Limited

William H. Hinman, Jr.

 Daniel
Fertig

       Simpson Thacher & Bartlett LLP

William Y. Chua

 Jay Clayton

 Sarah P. Payne

      Sullivan & Cromwell LLP

Benson W.B. Wong

 Ricky W. Shin

       PricewaterhouseCoopers