BABA [Alibaba] CORRESP: (Original Filing)
[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 MAIL DDRESS lchen@stblaw.com E- August 22, 2014 VIA EDGAR 100 F Street, N.E. Attention: Mr. Jarrett Torno, Staff Accountant Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich]