# EDGAR Filing Document

**Accession Number:** 0001577552
**File Stem:** 0001104659-25-085888
**Filing Date:** 2025-9
**Character Count:** 2711
**Document Hash:** 995c020e84a3cb2ae51d5a01f548f503
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-085888.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0001104659-25-085888

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250902

**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
- **EIN:** 000000000
- **STATE OF INCORPORATION:** K3

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 26/F TOWER ONE
- **STREET 2:** TIMES SQUARE, 1 MATHESON STREET
- **CITY:** CAUSEWAY BAY
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852-2215-5100

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 26/F TOWER ONE
- **STREET 2:** TIMES SQUARE, 1 MATHESON STREET
- **CITY:** CAUSEWAY BAY
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

September 2, 2025

<u>VIA EDGAR</u>

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

---

| | |
|:---|:---|
| Attention: | Mr. Brian Fetterolf |
| Re: | Alibaba Group Holding Limited |
|  | Registration Statement on Form F-4 |
|  | Filed on July 21, 2025 |
|  | File No. 333-288794 |

---

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C ("Rule 461") promulgated under the Securities Act of 1933, as amended, Alibaba Group Holding Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-4 (the "Registration Statement") be accelerated to, and that the Registration Statement become effective at, 9:00 A.M., Eastern Time on September 4, 2025, or as soon as practicable thereafter.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Simpson Thacher & Bartlett LLP.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Daniel Fertig of Simpson Thacher & Bartlett LLP at +852-2514-7660 or via email at dfertig@stblaw.com.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Alibaba Group Holding Limited | Alibaba Group Holding Limited |
| By: | /s/ Kevin Jinwei ZHANG |
| Name: | Kevin Jinwei ZHANG |
| Title: | Company Secretary |

---