LONG [eLong,] CORRESP: December 20, 2010 Via Edgar and Facsimile Linda
[December 20, 2010 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Inc. Dear Ms. Cvrkel: Staff Comment Letter Company 2009 20-F Our responses have been prepared to reflect information as of the date of this letter or as of other dates indicated herein. Where noted, in accordance with the Staffs suggestions, we are proposing to make certain changes in or]