[September 8, 2008 Via Edgar and Facsimile Linda Cvrkel Branch Chief Division of Corporation Finance Mail Stop 3561 RE: eLong, Inc Form 20-F for the fiscal year ended December 31, 2007 Filed June 30, 2008 File No. 000-50984 Dear Ms. Cvrkel: Staff Comment Letter Company 2007 20-F Our responses have been prepared to reflect information as of the date of]

[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]