LONG [eLong,] CORRESP: January 17, 2011 Via Edgar and Facsimile Linda
[January 17, 2011 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Inc. Form 20-F for the year ended December 31, 2009 Filed May 11, 2010 File No. 000-50984 Dear Ms. Cvrkel: Staff Second Comment Letter Company 2009 20-F Comment Letter Response Letter Our response has been prepared to reflect information as of the date of this letter. Where noted, in]
