QUNR [Qunar Cayman Islands] CORRESP: (Original Filing)
[December 22, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F. Street, N.E. Attention: Frank Knapp / Joyce Sweeney Kathleen Collins Re: SEC Comment Letter dated December 1, 2015 Ladies and Gentlemen: Company Staff SEC Letter Qunar Cayman Islands Limited (the The Company hereby acknowledges that, in connection with the Companys responses dated December 15, 2015]