SEC Comment Letter for Trip.com Group Ltd (TCOM, TRPCF) (CIK 0001269238) (TCOM) — Jul 14, 2017
Trip.com Group Ltd (TCOM, TRPCF) (CIK 0001269238)
Date: July 14, 2017 · CIK: 0001269238 · Accession: 0000000000-17-024810
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Mail Stop 4561 July 14, 2017 Xiaofan Wang Chief Financial Officer and Executive Vice President Ctrip.com International, Ltd. 968 Jin Zhong Road Shanghai 200335 People’s Republic of China Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2016 Filed April 13, 2017 File No. 001 -33853 Dear Ms. Wang : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, /s/ Craig D. Wilson Craig D. Wilson Sr. Asst. Chief Accountant Office of Information Technologies and Services