LONG [eLong,] CORRESP: December20, 2010 Via Edgar and Facsimile Linda Cvrkel
[December20, 2010 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Dear Ms.Cvrkel: Staffmment Lettermpany 2009 20-F Our responses have been prepared to reflect information of thete of this letter or of othertes indicated herein. Where noted, in accordance with the Staffs suggestions, we are proposing to make certain changes in orditions to our future filings.]