Simpson Thacher & Bartlett
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icbc tower, 35th floor 3 garden road, central hong kong | ||
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telephone: +852-2514-7600 facsimile: +852-2869-7694 | ||
Direct Dial Number +852-2514-7660 |
E-mail Address dfertig@stblaw.com |
October 23, 2023 |
Confidential and via edgar
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Ms. Jennifer Thompson Mr. Austin Pattan Ms. Lyn Shenk Mr. Abe Friedman |
Re: | Alibaba Group Holding Limited Form 20-F for Fiscal Year Ended March 31, 2023 Filed July 21, 2023 File No. 001-36614 |
Dear Division:
On behalf of our client, Alibaba Group Holding Limited (the “Company”), we are submitting this letter in response to your correspondence dated September 27, 2023 (the “September 27 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on July 21, 2023.
In the September 27 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as possible when the Company will respond. On October 10, 2023, we submitted a letter on the Company’s behalf to the Staff to request an extension until October 26, 2023. The Company respectfully advises the Staff that it is still working on its responses, and given the current status of its preparation work, it will require additional time in order to respond fully to your letter.
The Company is therefore requesting a further extension until November 9, 2023.
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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 | ERIK P. WANG | 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
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Division of Corporation Finance U.S. Securities and Exchange Commission |
-2- | October 23, 2023 |
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: | Eddie Yongming Wu, Chief Executive Officer |
Toby Hong Xu, Chief Financial Officer | |
Sara Siying Yu, General Counsel | |
Alibaba Group Holding Limited | |
Ricky Shin, Partner | |
Daniel Chan, Partner | |
Cynthia Ning, Partner | |
PricewaterhouseCoopers |