# EDGAR Filing Document

**Accession Number:** 0001577552
**File Stem:** 0001104659-23-030777
**Filing Date:** 2023-3
**Character Count:** 4358
**Document Hash:** 719adaeeae866a3a82b2148f36b1b56c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-030777.hdr.sgml**: 20230510

**ACCESSION NUMBER**: 0001104659-23-030777

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230310

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Alibaba Group Holding Ltd
- **CENTRAL INDEX KEY:** 0001577552
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **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

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| | |
|:---|:---|
| Simpson Thacher & Bartlett | Simpson Thacher & Bartlett |
| <br> ![](tm239128d1_correspimg01.jpg) <br>icbc tower, 35th floor<br> 3 garden road, central<br> hong kong | <br> ![](tm239128d1_correspimg01.jpg) <br>icbc tower, 35th floor<br> 3 garden road, central<br> hong kong |
| telephone: +852-2514-7600<br> facsimile: +852-2869-7694 | telephone: +852-2514-7600<br> facsimile: +852-2869-7694 |
| Direct Dial Number<br> +852-2514-7660 | E-mail Address<br> dfertig@stblaw.com |

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March 10, 2023

**<u>VIA EDGAR</u>**

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Nicholas Nalbantian

Donald Field

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| | |
|:---|:---|
| **Re:** | **Alibaba Group Holding Ltd** |

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**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 "<u>February 24 Letter</u>") concerning the above-referenced response letter, dated January 11, 2023, regarding the annual report on Form 20-F that Alibaba Group Holding Limited (the "<u>Company</u>") filed with the Securities and Exchange Commission (the "<u>Commission</u>") on July 26, 2022.

In the February 24 Letter, you requested that the Company respond to the staff (the "<u>Staff</u>") 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: <br> New York Beijing Brussels Houston LONDON Los Angeles Palo Alto SÃO PAULO TOKYO Washington, D.C.

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Simpson Thacher & Bartlett<br> ![](tm239128d1_correspimg02.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Simpson Thacher & Bartlett<br> ![](tm239128d1_correspimg02.jpg) |
| March 10, 2023 | -2- |

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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.

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| |
|:---|
| Very truly yours, |
| /s/ Daniel Fertig |
| Daniel Fertig |

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cc: Daniel Yong Zhang, Chief Executive Officer

Toby Hong Xu, Chief Financial Officer

Sara Siying Yu, General Counsel

Alibaba Group Holding Limited