LONG [eLong,] UPLOAD:
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[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]
[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]
[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]
[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]