LONG [eLong,] S-8:
[] [June 29, 2011 David.Lamb@conyersdill.com Matter No: 875891 eLong, Inc. Dear Sirs, eLong, Inc. (the Company) Re : 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 of association and the third amended and restated articles of association of the Company, copies] [Consent of Independent Registered Public Accounting Firm Beijing, Peoples Republic of China]