SEC Comment Letter for Trip.com Group Ltd (TCOM, TRPCF) (CIK 0001269238) (TCOM) — Nov 12, 2014
Trip.com Group Ltd (TCOM, TRPCF) (CIK 0001269238)
Date: Nov. 12, 2014 · CIK: 0001269238 · Accession: 0000000000-14-056536
AI Filing Summary & Sentiment
Letter
November 12 , 2014 Via E -mail Xiaofan Wang Chief Financial Officer Ctrip.com International, Ltd. 99 Fu Quan Road Shanghai 200335 People’s Republic of China
Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed March 28, 2014 File No. 001 -33853
Dear Ms. Wang :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respec t to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen Krikorian
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November 12 , 2014 Via E -mail Xiaofan Wang Chief Financial Officer Ctrip.com International, Ltd. 99 Fu Quan Road Shanghai 200335 People’s Republic of China Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed March 28, 2014 File No. 001 -33853 Dear Ms. Wang : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respec t to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen Krikorian Stephen Krikorian Accounting Branch Chief