[December 17, 2015 VIA EDGAR William H. Thompson, Accounting Branch Chief Tony Watson, Staff Accountant Donna Di Silvio, Staff Accountant Office of Consumer Products 100 F Street, N.E. Re: Vipshop Holdings Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 24, 2015 (File No. 1-35454) Dear Mr. Thompson, Mr. Watson and Ms. Silvio: Very truly]