[May 6, 2014 VIA EDGAR AND FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Justin Dobbie Mr. J. Nolan McWilliams Mr. Doug Jones Mr. Stephen Kim Re: Tuniu Corporation Registration Statement on Form F-1 (Registration No. 333-195075) Registration Statement on Form 8-A (Registration No. 001-36430) Dear Ladies and Gentlemen: If there is any change in the acceleration]
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[Morgan Stanley & Co. International plc Credit Suisse Securities (USA) LLC China Renaissance Securities (Hong Kong) Limited 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom Eleven Madison Avenue New York, New York 10010-3629 U.S.A. Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong Kong VIA EDGAR AND FACSIMILE May 6, 2014 Division of Corporation]
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