Simpson Thacher & Bartlett
icbc tower, 35th 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
Simpson Thacher & Bartlett
| ||
icbc tower, 35th 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 | |
October 10, 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. The Company respectfully advises the Staff that it is working 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 October 26, 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- | October 10, 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
