[[CITIBANK LETTERHEAD] September 16, 2014 Via EDGAR and Telecopier 100 F Street, N.E. Attention Paul Dudek, Esq Division of International Corporate Finance Fax: (202) 772-9207 Re: Alibaba Group Holding Limited Registration Statement on Form F-6 (Registration No.: 333-198401) Dear Mr. Dudek: Depositary Company ADS Citibank N.A., as depositary (the “ Please call me at (212) 816-6351 if you have any]
[Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 U.S.A. Morgan Stanley & Co. International plc 25 Cabot]
[Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 U.S.A. Morgan Stanley & Co. International plc 25 Cabot]
[Alibaba Group Holding Limited c/o Alibaba Group Services Limited 26/F Tower One, Times Square 1 Matheson Street Causeway Bay Hong Kong September 16, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl, Senior Attorney Re: Alibaba Group Holding Limited Registration Statement on Form 8-A (Registration No.]
[Alibaba Group Holding Limited c/o Alibaba Group Services Limited 26/F Tower One, Times Square 1 Matheson Street Causeway Bay Hong Kong September 16, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl, Senior Attorney Re: Alibaba Group Holding Limited Registration Statement on Form 8-A (Registration No.]
[IMPSON HACHER ARTLETT S 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 lchen@stblaw.com E-M September 15, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[IMPSON HACHER ARTLETT S 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 lchen@stblaw.com E-M September 15, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[CALCULATION OF REGISTRATION FEE (1) Title of Each Class of (2)(3) Amount (3) Proposed Proposed (3) Offering Price (4) Amount of Ordinary shares, par value US$0.000025 per share 368,122,000 US$68.00 US$25,032,296,000 US$3,224,160 (1) American depositary shares, or ADSs, evidenced by American depositary receipts issuable upon deposit of the ordinary shares registered hereby will be registered under a separate registration statement] [ALIBABA GROUP HOLDING LIMITED 320,106,100 American Depositary Shares Representing 320,106,100 Ordinary Shares UNDERWRITING AGREEMENT September [ ], 2014 Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan]
