LONG [eLong,] CORRESP: (Original Filing)
[January17, 2011 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Form20-F for the year ended December31, 2009 Filed May11, 2010 File No.000-50984 Dear Ms.Cvrkel: Staff Secondmment Lettermpany 2009 20-Fmment Letter Response Letter Our response has been prepared to reflect information of thete of this letter. Where noted, in accordance with the Staffs suggestion, we are]