Simpson Thacher & Bartlett

icbc tower, 35^th floor

3 garden road, central

hong kong

telephone: +852-2514-7600 facsimile: +852-2869-7694
Direct Dial Number +852-2514-7660	E-mail Address dfertig@stblaw.com

September 20, 2022

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Blaise Rhodes
	Linda Cvrkel
	Nicholas Nalbantian
	Donald Field
Re:	Alibaba Group Holding Ltd
	Form 20-F for the Fiscal Year Ended March 31, 2022
	Filed July 26, 2022
	File No. 001-36614

Ladies and Gentlemen:

We are submitting this letter in response to your correspondence dated September 7, 2022 (the “September 7 Letter”) concerning the above-referenced annual report on Form 20-F that Alibaba Group Holding Limited (the “Company”) filed with the Commission on July 26, 2022.

In the September 7 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 anticipates that it will require additional time in order to respond fully to your letter.

The Company is therefore requesting an extension until October 4, 2022 (10 business days from the date of this request) and expects to respond by that date.

michael j.c.M. ceulen marjory j. ding daniel fertig adam C. furber YI GAO MAKIKO HARUNARI Ian C. Ho JONATHAN HWANG anthony d. king jin hYUK park 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	Brussels	Houston	LONDON	Los Angeles	Palo Alto	SÃO PAULO	TOKYO	Washington, D.C.

Simpson Thacher & Bartlett
September 20, 2022	-2-

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If you have any question regarding the responses contained in this letter, please do not hesitate to contact me at +852-2514-7660 or dfertig@stblaw.com.

Very truly yours,

/s/ Daniel Fertig

Daniel Fertig

cc:	Daniel Yong Zhang, Chief Executive Officer
	Toby Hong Xu, Chief Financial Officer
	Sara Siying Yu, General Counsel
	Alibaba Group Holding Limited