Company: TCOM
Filing Date: 2025-01-06
Form Type: CORRESP
Source: 0001193125-25-001781
Chunk: 4

Company: Trip.com Group Ltd
Filing Date: 2025-01-06
Form: CORRESP
Chunk 4
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 This evolution may result in continued uncertainty regarding compliance matters and additional costs necessitated by
ongoing revisions to our disclosure and governance practices. If we fail to address and comply with these regulations and any subsequent changes, we may be subject to penalties and our business may be harmed.”

* * *

If you have any additional questions or comments regarding the 2023 Form 20-F, please contact the undersigned at +65 3138-9736 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +852 3740 4835 or haiping.li@skadden.com.

| Very truly yours,      |     |                         |
| Trip.com Group Limited |     |                         |
| By:                    |     | /s/ Cindy Xiaofan Wang  |
| Name:                  |     | Cindy Xiaofan Wang      |
| Tile:                  |     | Chief Financial Officer |

| cc: | James Jianzhang Liang, Executive Chairman, Trip.com Group Limited |

Min Fan, Vice Chairman and President, Trip.com Group Limited Jane Jie Sun, Chief Executive Officer and Director, Trip.com Group Limited Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP