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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

AI Filing Summary & Sentiment

Date
July 14, 2017
Author
/s/ Craig D. Wilson
Form
UPLOAD
Company
Trip.com Group Ltd (TCOM, TRPCF) (CIK 0001269238)

Letter

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

Show Raw Text
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