[February 5, 2016 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited 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: * Item 5. Operating and Financial Review and Prospects Note 19 Earnings (loss) Per Share, page F-41 1. We reviewed your]