August 9, 2019

William H. Thompson

Accounting Branch Chief

Office of Consumer Products

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Re: Booking Holdings Inc.

Form 10-K for Fiscal Year Ended December 31, 2018

Filed February 27, 2019

File No. 001-36691

Dear Mr. Thompson:

In accordance with your recent conversation with a representative of Booking Holdings Inc. (the “Company”), the Company will respond to your letter addressed to Glenn D. Fogel, Chief Executive Officer of the Company, dated July 29, 2019, relating to the Company’s Form 10-K for the year ended December 31, 2018, on or before September 6, 2019.

Best Regards,

/s/ Stephen Sonne

Stephen Sonne

Senior Vice President, Associate General Counsel and Corporate Secretary