SEC Comment Letter 0000000000-25-000586 to Trip.com Group Ltd (TCOM)
Trip.com Group Ltd
Date: Jan. 21, 2025 · CIK: 0001269238 · Accession: 0000000000-25-000586
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File numbers found in text: 001-33853
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January 21, 2025
Cindy Xiaofan Wang
Chief Financial Officer
Trip.com Group Ltd
30 Raffles Place, #29-01
Singapore 048622
Re:Trip.com Group Ltd
Form 20-F for Fiscal Year Ended December 31, 2023
Filed April 29, 2024
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
cc:Haiping Li