BABA [Alibaba] CORRESP: (Original Filing)
[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]