| Vipshop Holdings Limited 128 Dingxin Road Haizhu District, Guangzhou 510220 People’s Republic of China |
|
December 4, 2023
VIA EDGAR
Ms. Aamira Chaudhry
Ms. Theresa Brillant
Mr. Nicholas Nalbantian
Ms. Taylor Beech
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Vipshop Holdings Limited (the “Company”) |
Form 20-F for Fiscal Year Ended December 31, 2022
Filed April 19, 2023
File No. 001-35454
Dear Ms. Chaudhry, Ms. Brillant, Mr. Nalbantian, and Ms. Beech:
The Company has received the letter dated November 7, 2023 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 19, 2023 (the “2022 Form 20-F”) and the Company’s correspondence filed with the Commission on September 13, 2023 (the “Correspondence”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than December 18, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F and the Correspondence, please contact the undersigned at + 86 20 2233-0025 or the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193-8225 or yuting.wu@skadden.com.
| Sincerely yours, | ||
| Vipshop Holdings Limited | ||
| By: | /s/ Mark Wang | |
| Name: | Mark Wang | |
| Title: | Chief Financial Officer | |
| cc: | Eric Ya Shen, Chairman of the Board of Directors and Chief Executive Officer, Vipshop Holdings Limited |
Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP