Tuniu Corporation
Tuniu Building No. 32
Suningdadao, Xuanwu District
Nanjing, Jiangsu Province 210042
People’s Republic of China
January 20, 2023
VIA EDGAR
Ms. Jennifer O'Brien
Ms. Shannon Buskirk
Division of Corporation Finance
Office of Energy & Transportation
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Tuniu Corporation (the “Company”) | ||
| Form 20-F for the Fiscal Year Ended December 31, 2021 | |||
| Filed on April 29, 2022 (File No. 001-36430) |
Dear Ms. O'Brien and Ms. Buskirk,
The Company has received the letter dated January 19, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and public holidays within the period. The Company will provide its response to the letter via EDGAR as soon as possible no later than February 10, 2023.
If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the undersigned at +86 25 8685 3969 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193 8210 or haiping.li@skadden.com.
| Very truly yours, | |
| /s/ Anqiang Chen | |
| Anqiang Chen | |
| Financial Controller |
| cc: | Dunde Yu, Chief Executive Officer, Tuniu Corporation |
| Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Jack Li, Partner, PricewaterhouseCoopers Zhong Tian LLP |
