LONG [eLong,] CORRESP: September8, 2008 Via Edgar and Facsimile FACE=”Times New
[September8, 2008 Via Edgar and Facsimile FACE="Times New Roman" SIZE="2"> Linda Cvrkel FACE="Times New Roman" SIZE="2">Branch Chief Division ofrporation Finance Mail Stop 3561 RE: eLong, Form 20-F for the fiscal year ended December31, 2007 Filed June30, 2008 File No. 000-50984 Dear Ms.Cvrkel: Staffmment Lettermpany 2007 20-F Our responses have been prepared to reflect information of]