# EDGAR Filing Document

**Accession Number:** 0001269238
**File Stem:** 0000000000-23-000884
**Filing Date:** 2023-1
**Character Count:** 10109
**Document Hash:** 16a4c239ac04c98743943c4af7a0340f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000884.hdr.sgml**: 20230403

**ACCESSION NUMBER**: 0000000000-23-000884

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230126

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Trip.com Group Ltd
- **CENTRAL INDEX KEY:** 0001269238
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 99 FU QUAN ROAD
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200335
- **BUSINESS PHONE:** 862134064880

**MAIL ADDRESS:**
- **STREET 1:** NO. 99 FU QUAN ROAD
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200335

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CTRIP COM INTERNATIONAL LTD
- **DATE OF NAME CHANGE:** 20031105
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-22-123585

## Text-Extract

```

United States securities and exchange commission logo

                             January 26, 2023

       Cindy Xiaofan Wang
       Chief Financial Officer
       Trip.com Group Limited
       968 Jin Zhong Road
       Shanghai 200335
       People   s Republic of China

                                                        Re: Trip.com Group
Limited
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Response dated
December 1, 2022
                                                            File No. 001-33853

       Dear Cindy Xiaofan Wang:

              We have reviewed your December 1, 2022 response to our comment
letter and have the
       following 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       November 17, 2022 letter.

       Response dated December 1, 2022

       General

   1.                                                   We note your proposed
amended disclosure in response to comment 1. With respect to
                                                        your definition of
"VIEs," please refrain from stating that you conduct operations through
                                                        the VIEs and revise to
clearly state that you are the primary beneficiary of the VIEs for
                                                        accounting purposes
only.
   2.                                                   We note your proposed
amended disclosure in response to comment 2; please elaborate on
                                                        the relevant laws and
regulations in Hong Kong and Macau, including a description on
                                                        how they impact your
business. At the beginning of Item 3, also disclose how regulatory
                                                        actions related to data
security or anti-monopoly concerns in Hong Kong/Macau have or
 Cindy Xiaofan Wang
Trip.com Group Limited
January 26, 2023
Page 2
         may impact the company   s ability to conduct its business, accept
foreign investment or list
         on a U.S./foreign exchange.
3.       We note your proposed amended disclosure in response to comment 3 and
we reissue it.
         Please revise your Organizational Structure chart to disclose the 57%
owners of Qunar
         Cayman Islands Limited.
4.       We note your proposed amended disclosure in response to comment 4,
including your
         statement that "[a]s a result of the contractual arrangements, we have
effective control
         over and are (i) have the power to direct activities of the VIEs that
most significantly
         affect their economic performance, and (ii) receive the economic
benefits from the VIEs
         that could be significant to them." Please revise this sentence to
reflect the conditions you
         have satisfied for consolidation of the VIE under U.S. GAAP and the
fact that you are the
         primary beneficiary of the VIE for accounting purposes.
5.       We note your proposed amended disclosure in response to comment 6,
including your
         disclosure that all of your officers and directors live outside of the
United States. Please
         revise to name the directors, officers, and senior management and
whether each resides in
         the PRC, Hong Kong, or Macau. In the Enforceability of Civil
Liabilities section and
         related risk factor, please also include a discussion of
enforceability issues relating to
         interests/persons in Hong Kong.
6.       We note your response to comment 5. It appears that you no longer
state that you have
         not been denied any permissions or approvals to conduct your business
(other than for
         your accommodation reservation, transportation ticketing,
packaged-tour, and corporate
         travel businesses); please revise. In addition, it appears that you no
longer state that you
         have obtained all of the requisite permissions and approvals from the
PRC authorities to
         operate your business; please revise.
       Please contact Cara Wirth at (202) 551-7127 or Lilyanna Peyser at (202)
551-3222 with
any questions.

FirstName LastNameCindy Xiaofan Wang                            Sincerely,
Comapany NameTrip.com Group Limited
                                                                Division of
Corporation Finance
January 26, 2023 Page 2                                         Office of Trade
& Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 26, 2023

Cindy Xiaofan Wang
Chief Financial Officer
Trip.com Group Limited
968 Jin Zhong Road
Shanghai 200335
People's Republic of China

**Re: Trip.com Group Limited**
**Form 20-F for the Fiscal Year Ended December 31, 2021**
**Response dated December 1, 2022**
**File No. 001-33853**

Dear Cindy Xiaofan Wang:

We have reviewed your December 1, 2022 response to our comment letter and have the following 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 17, 2022 letter.

Response dated December 1, 2022

General

1. We note your proposed amended disclosure in response to comment 1. With respect to your definition of "VIEs," please refrain from stating that you conduct operations through the VIEs and revise to clearly state that you are the primary beneficiary of the VIEs for accounting purposes only.
2. We note your proposed amended disclosure in response to comment 2; please elaborate on the relevant laws and regulations in Hong Kong and Macau, including a description on how they impact your business. At the beginning of Item 3, also disclose how regulatory actions related to data security or anti-monopoly concerns in Hong Kong/Macau have or

Cindy Xiaofan Wang
Trip.com Group Limited
January 26, 2023
Page 2

may impact the company's ability to conduct its business, accept foreign investment or list on a U.S./foreign exchange.

3. We note your proposed amended disclosure in response to comment 3 and we reissue it. Please revise your Organizational Structure chart to disclose the 57% owners of Qunar Cayman Islands Limited.
4. We note your proposed amended disclosure in response to comment 4, including your statement that "[a]s a result of the contractual arrangements, we have effective control over and are (i) have the power to direct activities of the VIEs that most significantly affect their economic performance, and (ii) receive the economic benefits from the VIEs that could be significant to them." Please revise this sentence to reflect the conditions you have satisfied for consolidation of the VIE under U.S. GAAP and the fact that you are the primary beneficiary of the VIE for accounting purposes.
5. We note your proposed amended disclosure in response to comment 6, including your disclosure that all of your officers and directors live outside of the United States. Please revise to name the directors, officers, and senior management and whether each resides in the PRC, Hong Kong, or Macau. In the Enforceability of Civil Liabilities section and related risk factor, please also include a discussion of enforceability issues relating to interests/persons in Hong Kong.
6. We note your response to comment 5. It appears that you no longer state that you have not been denied any permissions or approvals to conduct your business (other than for your accommodation reservation, transportation ticketing, packaged-tour, and corporate travel businesses); please revise. In addition, it appears that you no longer state that you have obtained all of the requisite permissions and approvals from the PRC authorities to operate your business; please revise.

Please contact Cara Wirth at (202) 551-7127 or Lilyanna Peyser at (202) 551-3222 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services