VIPS [Vipshop] CORRESP: January 15, 2016 VIA EDGAR William H. Thompson,
[January 15, 2016 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 24, 2015 (File No. 1-35454) Dear Mr. Thompson, Mr. Watson and Ms. Silvio: * * * * Critical Accounting Policies Intangible Assets, page 82 1. Please disclose the method you used to determine the]