[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.]