BABA [Alibaba] CORRESP: October 23, 2015 VIA EDGAR 100 F Street,
[October 23, 2015 VIA EDGAR 100 F Street, N.E. Attention: Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dean Brazier, Staff Attorney Mr. Jarrett Torno, Staff Accountant Re: Ladies and Gentlemen: If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an]