[January 14, 2014 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited (the Company ) Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 (File No. 001-35454) Dear Mr. Thompson, Mr. Niethamer, Ms. Silvio, Mr. Porco and Ms. Kohl: * * * * Item 5. Operating and Financial Review and Prospects,]
[January 14, 2014 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited (the Company ) Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 (File No. 001-35454) Dear Mr. Thompson, Mr. Niethamer, Ms. Silvio, Mr. Porco and Ms. Kohl: * * * * Item 5. Operating and Financial Review and Prospects,]
[Yuncai Wu (“Mr. Wu”) (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) x (b) ¨ (3) SEC USE ONLY (4) CITIZENSHIP OR PLACE OF ORGANIZATION]
[Yuncai Wu (“Mr. Wu”) (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) x (b) ¨ (3) SEC USE ONLY (4) CITIZENSHIP OR PLACE OF ORGANIZATION]
[Xianshou Li (“Mr. Li”) (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) x (b) ¨ (3) SEC USE ONLY (4) CITIZENSHIP OR PLACE OF ORGANIZATION]
