[September 8, 2008 Via Edgar and Facsimile Linda Cvrkel Branch Chief Division of Corporation Finance Mail Stop 3561 RE: eLong, Inc Form 20-F for the fiscal year ended December 31, 2007 Filed June 30, 2008 File No. 000-50984 Dear Ms. Cvrkel: Staff Comment Letter Company 2007 20-F Our responses have been prepared to reflect information as of the date of]
[September8, 2008 Via Edgar and Facsimile FACE="Times New Roman" SIZE="2"> Linda Cvrkel FACE="Times New Roman" SIZE="2">Branch Chief Division ofrporation Finance Mail Stop 3561 RE: eLong, Form 20-F for the fiscal year ended December31, 2007 Filed June30, 2008 File No. 000-50984 Dear Ms.Cvrkel: Staffmment Lettermpany 2007 20-F Our responses have been prepared to reflect information of]
[September8, 2008 Via Edgar and Facsimile FACE="Times New Roman" SIZE="2"> Linda Cvrkel FACE="Times New Roman" SIZE="2">Branch Chief Division ofrporation Finance Mail Stop 3561 RE: eLong, Form 20-F for the fiscal year ended December31, 2007 Filed June30, 2008 File No. 000-50984 Dear Ms.Cvrkel: Staffmment Lettermpany 2007 20-F Our responses have been prepared to reflect information of]
[On August 27, 2008 (Beijing time), eLong, Inc. (the Company) issued a press release regarding its second quarter 2008 unaudited financial results. The Companys press release is furnished as 99.1 Press Release issued by the Company on August 27, 2008 (Beijing Time): eLong, Inc. Reports Second Quarter 2008 Unaudited Financial Results. DATED: August 27, 2008 ELONG, INC.]
[On August 27, 2008 (Beijing time), eLong, Inc. (the Company) issued a press release regarding its second quarter 2008 unaudited financial results. The Companys press release is furnished as 99.1 Press Release issued by the Company on August 27, 2008 (Beijing Time): eLong, Inc. Reports Second Quarter 2008 Unaudited Financial Results. DATED: August 27, 2008 ELONG, INC.]
[On August27, 2008 (Beijing time), eLong, (thempany) issued a press release regarding its second quarter 2008 unaudited financial results. Thempanys press release is furnished 99.1 Press Release issued by thempany on August27, 2008 (Beijing Time): eLong, Reports Second Quarter 2008 Unaudited Financial Results.TED: August27, 2008]
[On August27, 2008 (Beijing time), eLong, (thempany) issued a press release regarding its second quarter 2008 unaudited financial results. Thempanys press release is furnished 99.1 Press Release issued by thempany on August27, 2008 (Beijing Time): eLong, Reports Second Quarter 2008 Unaudited Financial Results.TED: August27, 2008]
