SEC Comment Letter 0000000000-23-013204 to Tuniu Corp (TOUR) (CIK 0001597095) (TOUR)
Tuniu Corp (TOUR) (CIK 0001597095)
Date: Dec. 4, 2023 · CIK: 0001597095 · Accession: 0000000000-23-013204
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File numbers found in text: 001-36430
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United States securities and exchange commission logo
December 4, 2023
Anqiang Chen
Financial Controller
Tuniu Corporation
Tuniu Building No. 32
Suningdadao, Xuanwu District
Nanjing, Jiangsu Province 210042
The People’s Republic of China
Re:Tuniu Corporation
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-36430
Dear Anqiang Chen:
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