LONG [eLong] S-8:
[] [[Letterhead of Conyers Dill & Pearman] 31 March, 2014 Matter No: 879238 Doc Ref: DML/RW/jm/6595273.1 (852) 2842 9511 / 2842 9554 David.Lamb@conyersdill.com Rowan.Wu@conyersdill.com eLong, Inc. Dear Sirs, Re: eLong, Inc. (the “Company”) For the purpose of giving this opinion, we have examined copies of the Registration Statement and the Plan. We have also reviewed the third amended and restated memorandum] [Consent of Independent Registered Public Accounting Firm Beijing, People’s Republic of China]