0001104659-13-005241.txt : 20130402 0001104659-13-005241.hdr.sgml : 20130402 20130128182831 ACCESSION NUMBER: 0001104659-13-005241 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRICELINE COM INC CENTRAL INDEX KEY: 0001075531 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 061528493 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 CONNECTICUT AVE CITY: NORWALK STATE: CT ZIP: 06854 BUSINESS PHONE: 203-299-8000 MAIL ADDRESS: STREET 1: 800 CONNECTICUT AVE CITY: NORWALK STATE: CT ZIP: 06854 CORRESP 1 filename1.htm

 

KAYAK Software Corporation
55 North Water Street, Suite 1

Norwalk, CT 06854

 

January 28, 2012

 

Via EDGAR and Facsimile

 

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Scott Andaregg and Mara Ransom

 

RE:                                                                          priceline.com Incorporated

Registration Statement on Form S-4, as amended

SEC File No. 333-185465

 

Ladies and Gentlemen:

 

In connection with the Registration Statement on Form S-4, as amended, of priceline.com Incorporated (the “Registration Statement”), of which the proxy statement of KAYAK Software Corporation, a Delaware corporation (the “Company”) is a part, the Company hereby acknowledges that:

 

·                  should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Should you have any questions regarding this request, please do not hesitate to contact me at (203) 899-3130 or Michael A. Conza of Bingham McCutchen LLP, counsel to the Company, at (617) 951-8459.

 


 

 

Sincerely,

 

 

 

KAYAK SOFTWARE CORPORATION

 

 

 

 

 

/s/ Karen Klein

 

Name:

 Karen Klein

 

Title:

 General Counsel and Corporate Secretary

 

 

cc:                                Daniel Stephen Hafner, KAYAK Software Corporation

Michael A. Conza, Bingham McCutchen LLP

Brian E. Hamilton, Sullivan &Cromwell LLP