Company: TCOM
Filing Date: 2025-01-06
Form Type: CORRESP
Source: 0001193125-25-001781
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Company: Trip.com Group Ltd
Filing Date: 2025-01-06
Form: CORRESP
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Trip.com Group Limited 30 Raffles Place, #29-01 Singapore 048622 January 6, 2025 VIA EDGAR Mr. Abe Friedman Mr. Doug Jones Ms. Rebekah Reed Mr. Donald Field Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

| Re: | Trip.com Group Limited (the “Company”) |

Form 20-F for Fiscal Year Ended December 31, 2023 Filed April 29, 2024 File No. 001-33853 Dear Mr. Friedman, Mr. Jones, Ms. Reed and Mr. Field: This letter sets forth the Company’s responses to the comments contained in the letter dated December 20, 2024 from the staff (the “ Staff”) of the Securities and Exchange Commission (the “ Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2023 filed with the Commission on April 29, 2024 (the “ 2023 Form 20-F”). The Staff’s comments are repeated below in bold and are followed by the Company’s responses thereto. All capitalized terms used but not defined in this letter shall have the meaning ascribed to such terms in the 2023 Form 20-F. Form 20-F for Fiscal Year Ended December 31, 2023 General

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange
Commission

January 6, 2025

Page
2

In response to the Staff’s comment, the Company undertakes to restore the following
disclosure previously included under “Item 3. Key Information—Our Holding Company Structure and Contractual Arrangements with the VIEs” and “—D. Risk Factors” in the 2022 Annual Report in its future Form 20-F filings,
as shown in the blackline below (with deletions shown in strikethrough and additions in underline), with such updates and adjustments made or to be made in connection with developments of the subject matter being disclosed:

“Our Holding Company Structure and Contractual Arrangements with the VIEs

[…]

There are also uncertainties regarding the interpretation and application of current and future PRC laws,
regulations, and rules regarding the status of the rights of our Cayman Islands holding company with respect to its contractual arrangements with the VIEs and their shareholders. It is uncertain whether any new PRC