BABA [Alibaba] CORRESP: SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR
[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 +852-2514-7660 dfertig@stblaw.com January 17, 2020 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Jennifer]