DIRECT DIAL +852 3740 4863 DIRECT FAX +852 3910 4863 EMAIL ADDRESS JULIE.GAO@SKADDEN.COM
PARTNERS JOHN ADEBIYI¿ CHRISTOPHER W. BETTS EDWARD H.P. LAM¿* G.S. PAUL MITCHARD QC¿ CLIVE W. ROUGH¿ JONATHAN B. STONE * ALEC P. TRACY * ¿ (ALSO ADMITTEDIN ENGLAND & WALES) * (ALSO ADMITTEDIN NEW YORK)
REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND & WALES) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN (NEW YORK) | SKADDEN, ARPS, SLATE, MEAGHER & FLOM
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April 28, 2014
VIA EDGAR
Mr. Max A. Webb
Mr. J. Nolan McWilliams
Mr. Doug Jones
Mr. Stephen Kim
Division of Corporation Finance
Securities and Exchange Commission
100 F St. NE
Washington, D.C. 20549
Re: | Tuniu Corporation (CIK No. 0001597095) |
Dear Mr. Webb, Mr. McWilliams, Mr. Jones and Mr. Kim,
On behalf of our client, Tuniu Corporation, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 1 to the registration statement on Form F-1 (the “Registration Statement Amendment No. 1”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement Amendment No. 1, marked to show changes to the Company’s registration statement on Form F-1 filed with the Commission on April 4, 2014. The Company has included the data to reflect recent developments in the Registration Statement Amendment No. 1.
The Company respectfully advises the staff of the Commission (the “Staff”) that it will commence the marketing activities in connection with the offering immediately and expects to request acceleration of the effectiveness of the Registration Statement on or about May 8, 2014. The Company would appreciate the Staff’s continuing support and assistance.
Securities and Exchange Commission
April 28, 2014
Page 2
* * *
If you have any questions regarding this letter or the Registration Statement Amendment No. 1, please do not hesitate to contact the undersigned by phone at +852-3740-4863 (work) or via e-mail at julie.gao@skadden.com.
Very truly yours, |
/s/ Z. Julie Gao Z. Julie Gao |
cc: | Dunde Yu, Chief Executive Officer, Tuniu Corporation |
Conor Chia-hung Yang, Chief Financial Officer, Tuniu Corporation
Will H. Cai, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Jack Li, Partner, PricewaterhouseCoopers Zhong Tian LLP
Matthew Bersani, Partner, Shearman & Sterling LLP
Shuang Zhao, Partner, Shearman & Sterling LLP