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 | |
| December 23, 2022 |
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
00 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 December 12, 2022 (the “December 12 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 December 12 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.
| 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:
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| New York | Beijing | Brussels | Houston | LONDON | Los Angeles | Palo Alto | SÃO PAULO | TOKYO | Washington, D.C. |
Simpson Thacher & Bartlett
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| December 23, 2022 | -2- | |
The Company is therefore requesting an extension until January 11, 2023 (10 business days from the date of this request, taking into account the federal public holidays on December 26, 2022 and January 2, 2023) and expects to respond by that date.
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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