BABA [Alibaba] CORRESP: SIMPSON THACHER & BARTLETT ICBC TOWER, 35 TH
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35 TH 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS October 2, 2015 VIA EDGAR Division of Corporation Finance Attention: Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dean Brazier, Staff Attorney Mr. Jarrett Torno, Staff Accountant Re: Alibaba Group Holding Limited Amendment No. 1 to Registration Statement]