0001104659-23-115513.txt : 20240328 0001104659-23-115513.hdr.sgml : 20240328 20231108073749 ACCESSION NUMBER: 0001104659-23-115513 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20231108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alibaba Group Holding Ltd CENTRAL INDEX KEY: 0001577552 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 000000000 STATE OF INCORPORATION: K3 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 26/F TOWER ONE STREET 2: TIMES SQUARE, 1 MATHESON STREET CITY: CAUSEWAY BAY STATE: K3 ZIP: 00000 BUSINESS PHONE: 852-2215-5100 MAIL ADDRESS: STREET 1: 26/F TOWER ONE STREET 2: TIMES SQUARE, 1 MATHESON STREET CITY: CAUSEWAY BAY STATE: K3 ZIP: 00000 CORRESP 1 filename1.htm

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

November 8, 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. On October 23, 2023, we submitted a letter on the Company’s behalf to the Staff to request an extension until November 9, 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 27, 2023.

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

Division of Corporation Finance

U.S. Securities and Exchange Commission

-2-

November 8, 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

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