Trip.com Group Ltd — Regulatory Filings 2016

Dec 23, 2016

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December 23, 2016

VIA EDGAR

Kathleen Collins, Accounting Branch Chief

Frank Knapp, Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:
Form 20-F for the Fiscal Year Ended December 31, 2015
Filed on April 22, 2016 (File No. 001-33853)

Dear M s. Collins and Mr. Knapp:

The Company has received the letter dated December 16, 2016 from the staff of the Securities and Exchange Commission (the “ Letter ”) regarding the 2015 Form 20-F filed by the Company on April 22, 2016 (the “ 2015 20-F ”). Due to the Christmas and New Year holidays, certain key personnel of the Company and members of the working group were traveling overseas until the beginning of 2017. In order to prepare a thorough response letter, the Company would like to request an extension to the deadline for responding to the Letter. The Company will provide its response to the Letter via EDGAR as soon as possible, in any event no later than January 6, 2017.

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If you have any additional questions or comments regarding the 2015 20-F, please contact the undersigned at +86.21.3406.4880 Ext. 12202. Thank you.

Very truly yours,
/s/ Xiaofan Wang
Xiaofan Wang
Chief Financial Officer
Ctrip.com International, Ltd.

Cc:
Min Fan, Vice Chairman and President, Ctrip.com International, Ltd.
Jane Jie Sun, Chief Executive Officer, Ctrip.com International, Ltd.
Z. Julie Gao, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Jack Li, Partner, PricewaterhouseCoopers Zhong Tian LLP
Kevin Song, Partner, PricewaterhouseCoopers Zhong Tian LLP

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