[IMPSON HACHER ARTLETT S MERICAN AWYERS A OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852 2514 7630 AIL DDRESS E-M lchen@stblaw.com May 6, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Alibaba Group Holding Limited Registration Statement on Form F-1 CIK No.: 0001577552]
[May 6, 2014 VIA EDGAR AND FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Justin Dobbie Mr. J. Nolan McWilliams Mr. Doug Jones Mr. Stephen Kim Re: Tuniu Corporation Registration Statement on Form F-1 (Registration No. 333-195075) Registration Statement on Form 8-A (Registration No. 001-36430) Dear Ladies and Gentlemen: If there is any change in the acceleration]
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