BABA [Alibaba] CORRESP: (Original Filing)
[Simpson Thacher & Bartlett ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD, CENTRAL HONG KONG TELEPHONE: +852-2514-7600 FACSIMILE: +852-2869-7694 Direct Dial Number E-mail Address VIA EDGAR December 4, 2019 Division of Corporation Finance 100 F Street, N.E. Attention: Jennifer Thompson, Accounting Branch Chief]
