BABA [Alibaba] CORRESP: SIMPSON THACHER & BARTLETT ICBC TOWER, 35 TH
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35 TH 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER +852-2514-7660 E-MAIL ADDRESS DFERTIG@STBLAW.COM October 23, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dean Brazier, Staff Attorney Mr. Jarrett Torno, Staff Accountant Re: Alibaba Group Holding Limited]