Simpson Thacher & Bartlett | ||
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 | |
March 10, 2023
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Nicholas Nalbantian
Donald Field
| Re: | Alibaba Group Holding Ltd |
Form 20-F for the Fiscal Year Ended March 31, 2022
Filed July 26, 2022
Response Dated January 11, 2023
File No. 001-36614
Ladies and Gentlemen:
We are submitting this letter in response to your correspondence dated February 24, 2023 (the “February 24 Letter”) concerning the above-referenced response letter, dated January 11, 2023, regarding the annual report on Form 20-F that Alibaba Group Holding Limited (the “Company”) filed with the Securities and Exchange Commission (the “Commission”) on July 26, 2022.
In the February 24 Letter, you requested that the Company respond to the staff (the “Staff”) of the Commission’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 March 24, 2023 (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:
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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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March 10, 2023 | -2- | |
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