SecProbe.io

Mail Stop 3561
June 26, 201 7

Dhruv Shringi
Chief Executive  Officer
Yatra Online , Inc.
1101-03, 11th Floor, Tower -B
Unitech Cyber Park
Sector 39 , Gurgaon, Haryana 122002
India

Re: Yatra Online , Inc.
  Post-Effective Amendment No. 1 to Form  F-1
Filed  June 8 , 2017
  File No. 333-215653

Dear Mr. Shringi :

We have limited our review of your post -effective amendment  to those issues we have
addressed in our comments.  In  some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the
requested information .  If you do not believe our com ments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to these  comments, w e may have  additional comments

General

1. Please provide all required updated information in your filing.  As examples only:

 Please update the disclosure in the Compensation section on  page 126  regarding your
directors and executive officers for the last full fiscal year.  Please refer to Item 4 .a of
Form F -1 and Item 6.B. 1 of Form 20 -F.

 Please confirm that you have provided the disclosure required for related party
transactions for the period s ince the beginning of your preceding three financial years

Dhruv Shringi
Yatra Online , Inc.
June 26 , 201 7
Page 2

 “up to the date of the document”  or revise to update accordingly .  Please refer to Item
4.a of Form F -1 and Item 7.B of Form 20 -F.

 The disclosure in the Principal Shareholders  section on  page 135  reflects ownership
as of December 29, 2016.   Please update the information to reflect the most recent
practicable date.  Please refer to Item 4 .a of Form F -1 and Item 7.A and Item 6.E of
Form 20 -F.

We remind you that the company and its management are re sponsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

Please contact John Stickel at (202) 551 -3324 or me at (202) 551 -3611  with any
questions.

Sincerely,

 /s/ A.N. Parker

Anne Nguyen Parker
Assistant Director
Office of Transportation and Leisure

cc:  Michael J. Minahan , Esq.