[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL 852-3740 4700 DIRECT FAX 852-3740 4727 ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL]
[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL 852-3740 4700 DIRECT FAX 852-3740 4727 ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR AND FACSIMILE May 7, 2014 Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR AND FACSIMILE May 7, 2014 Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
[Morgan Stanley & Co. International plc Credit Suisse Securities (USA) LLC China Renaissance Securities (Hong Kong) Limited 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom Eleven Madison Avenue New York, New York 10010-3629 U.S.A. Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong Kong VIA EDGAR AND FACSIMILE May 6, 2014 Division of Corporation]
[Alibaba Group Holding Limited c/o Alibaba Group Services Limited 26/F Tower One, Times Square 1 Matheson Street Causeway Bay Hong Kong, S.A.R. May 6, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Alibaba Group Holding Limited Registration Statement on Form F-1 Request for Waiver and Representation under Item 8.A.4 of Form 20-F Ladies and Gentlemen: See]
[IMPSON HACHER ARTLETT S MERICAN AWYERS A OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852 2514 7630 AIL DDRESS E-M lchen@stblaw.com May 6, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Alibaba Group Holding Limited Registration Statement on Form F-1 CIK No.: 0001577552]
[Morgan Stanley & Co. International plc Credit Suisse Securities (USA) LLC China Renaissance Securities (Hong Kong) Limited 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom Eleven Madison Avenue New York, New York 10010-3629 U.S.A. Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong Kong VIA EDGAR AND FACSIMILE May 6, 2014 Division of Corporation]
