SEC Comment Letter 0000000000-23-002224 to Trip.com Group Ltd (TCOM)
Trip.com Group Ltd
Date: March 6, 2023 · CIK: 0001269238 · Accession: 0000000000-23-002224
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File numbers found in text: 001-33853
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United States securities and exchange commission logo
March 6, 2023
Cindy Xiaofan Wang
Chief Financial Officer
Trip.com Group Limited
968 Jin Zhong Road
Shanghai 200335
People’s Republic of China
Re:Trip.com Group Limited
Form 20-F for the Fiscal Year Ended December 31, 2021
File No. 001-33853
Dear Cindy Xiaofan 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,
Division of Corporation Finance
Office of Trade & Services