LONG [eLong,] S-8: (Original Filing)
[] [11 May 2010 eLong, Inc. DIRECT LINE: 852 2842 9511 Block B, Xingke Plaza E-MAIL david.lamb@conyersdill.com 10 Jiuxianqiao Zhonglu OUR REF: DML/lg/326777/(M#874523) Chaoyang District, Beijing 100016 YOUR REF: Peoples Republic of China Dear Sirs, 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] [Consent of Independent Registered Public Accounting Firm] [Consent of Independent Registered Public Accounting Firm The Board of Directors We consent to the use of our report dated June 24, 2008, with respect to the consolidated statements of operations, shareholders equity and comprehensive income (loss), and cash flows of eLong, Inc. for the year ended December 31, 2007, incorporated herein by reference, and which report appears in the]