SEC Comment Letter 0000000000-23-010247 to Trip.com Group Ltd (TCOM)
Trip.com Group Ltd
Date: Sept. 15, 2023 · CIK: 0001269238 · Accession: 0000000000-23-010247
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File numbers found in text: 001-33853
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United States securities and exchange commission logo
September 15, 2023
Jane Jie Sun
Chief Executive Officer
Trip.com Group Ltd
968 Jin Zhong Road
Shanghai 200335
People’s Republic of China
Re:Trip.com Group Ltd
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-33853
Dear Jane Jie Sun:
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
Disclosure Review Program
cc: Haiping Li