0001193125-19-295597.txt : 20200324 0001193125-19-295597.hdr.sgml : 20200324 20191119163611 ACCESSION NUMBER: 0001193125-19-295597 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Expedia Group, Inc. CENTRAL INDEX KEY: 0001324424 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 202705720 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1111 EXPEDIA GROUP WAY W. CITY: SEATTLE STATE: WA ZIP: 98119 BUSINESS PHONE: (206) 481-7200 MAIL ADDRESS: STREET 1: 1111 EXPEDIA GROUP WAY W. CITY: SEATTLE STATE: WA ZIP: 98119 FORMER COMPANY: FORMER CONFORMED NAME: Expedia, Inc. DATE OF NAME CHANGE: 20050420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Trip Network, Inc. CENTRAL INDEX KEY: 0001386349 IRS NUMBER: 223768144 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 INTERPACE PARKWAY STREET 2: BUILDING A CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: 973-939-1000 MAIL ADDRESS: STREET 1: 400 INTERPACE PARKWAY STREET 2: BUILDING A CITY: PARSIPPANY STATE: NJ ZIP: 07054 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Neat Group CORP CENTRAL INDEX KEY: 0001386374 IRS NUMBER: 010774064 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 INTERPACE PARKWAY STREET 2: BUILDING A CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: 973-939-1000 MAIL ADDRESS: STREET 1: 400 INTERPACE PARKWAY STREET 2: BUILDING A CITY: PARSIPPANY STATE: NJ ZIP: 07054 FILER: COMPANY DATA: COMPANY CONFORMED NAME: O Holdings Inc. CENTRAL INDEX KEY: 0001386375 IRS NUMBER: 611463518 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 W. MADISON CITY: CHICAGO STATE: IL ZIP: 60661 BUSINESS PHONE: 973-939-1000 MAIL ADDRESS: STREET 1: 500 W. MADISON CITY: CHICAGO STATE: IL ZIP: 60661 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Egencia LLC CENTRAL INDEX KEY: 0001502366 IRS NUMBER: 020629848 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE STREET 2: NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE STREET 2: NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orbitz Worldwide, Inc. CENTRAL INDEX KEY: 0001394159 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 205337455 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 W. MADISON STREET STREET 2: SUITE 1000 CITY: CHICAGO STATE: IL ZIP: 60661 BUSINESS PHONE: 312-894-5000 MAIL ADDRESS: STREET 1: 500 W. MADISON STREET STREET 2: SUITE 1000 CITY: CHICAGO STATE: IL ZIP: 60661 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORBITZ LLC CENTRAL INDEX KEY: 0001127319 IRS NUMBER: 364349713 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 S. WACKER DR STREET 2: S-1900 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 425-753-9170 MAIL ADDRESS: STREET 1: 200 S. WACKER DR STREET 2: S-1900 CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOTWIRE INC CENTRAL INDEX KEY: 0001260833 IRS NUMBER: 742938016 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 MARKET STREET STREET 2: SUITE 100 CITY: SAN FRANCISCO STATE: CA ZIP: 94105 BUSINESS PHONE: 415-343-8680 MAIL ADDRESS: STREET 1: 333 MARKET STREET STREET 2: SUITE 100 CITY: SAN FRANCISCO STATE: CA ZIP: 94105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EXPEDIA INC CENTRAL INDEX KEY: 0001095357 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 911996083 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13810 SE EASTGATE WAY STREET 2: SUITE 400 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: 4257054874 MAIL ADDRESS: STREET 1: 13810 SE EASTGATE WAY STREET 2: SUITE 400 CITY: BELLEVUE STATE: WA ZIP: 98005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BedandBreakfast.com, Inc. CENTRAL INDEX KEY: 0001684950 IRS NUMBER: 450489609 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Expedia LX Partner Business, Inc. CENTRAL INDEX KEY: 0001684969 IRS NUMBER: 810854713 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orbitz Travel Insurance Services, LLC CENTRAL INDEX KEY: 0001684979 IRS NUMBER: 300452979 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orbitz For Business, Inc. CENTRAL INDEX KEY: 0001684980 IRS NUMBER: 205280097 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orbitz Financial Corp. CENTRAL INDEX KEY: 0001684982 IRS NUMBER: 262353363 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HomeAway Software, Inc. CENTRAL INDEX KEY: 0001684987 IRS NUMBER: 273481581 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OWW Fulfillment Services, Inc. CENTRAL INDEX KEY: 0001685013 IRS NUMBER: 621149420 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HomeAway.com, Inc. CENTRAL INDEX KEY: 0001685075 IRS NUMBER: 202208029 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orbitz Worldwide, LLC CENTRAL INDEX KEY: 0001685308 IRS NUMBER: 260331198 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cruise, LLC CENTRAL INDEX KEY: 0001640304 IRS NUMBER: 473225083 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 - 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: (425) 679-7200 MAIL ADDRESS: STREET 1: 333 - 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CarRentals.com, Inc. CENTRAL INDEX KEY: 0001640305 IRS NUMBER: 352519390 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 - 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: (425) 679-7200 MAIL ADDRESS: STREET 1: 333 - 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Liberty Protein, Inc. CENTRAL INDEX KEY: 0001794228 IRS NUMBER: 261632511 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Expedia Group Commerce, Inc. CENTRAL INDEX KEY: 0001794231 IRS NUMBER: 352650158 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Higher Power Nutrition Common Holdings, LLC CENTRAL INDEX KEY: 0001794308 IRS NUMBER: 205112832 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEMS I LLC CENTRAL INDEX KEY: 0001794309 IRS NUMBER: 842926169 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEXE Marginco, LLC CENTRAL INDEX KEY: 0001794310 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEXEB, LLC CENTRAL INDEX KEY: 0001794323 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vitalize, LLC CENTRAL INDEX KEY: 0001794324 IRS NUMBER: 205044297 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5777 N. MEEKER AVE. CITY: BOISE STATE: ID ZIP: 83713 BUSINESS PHONE: 206.481.7200 MAIL ADDRESS: STREET 1: 333 108TH AVE. NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WWTE, Inc. CENTRAL INDEX KEY: 0001616113 IRS NUMBER: 203014378 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: (425) 679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VRBO Holdings, Inc. CENTRAL INDEX KEY: 0001684990 IRS NUMBER: 811215345 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: 333 108TH AVENUE NE CITY: BELLEVUE STATE: WA ZIP: 98004 FORMER COMPANY: FORMER CONFORMED NAME: HomeAway Holdings, Inc. DATE OF NAME CHANGE: 20160916 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Interactive Affiliate Network, L.L.C. CENTRAL INDEX KEY: 0001387328 IRS NUMBER: 421612328 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (425) 679-7200 MAIL ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EAN.com, L.P. CENTRAL INDEX KEY: 0001387332 IRS NUMBER: 421612329 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (425) 679-7200 MAIL ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 FORMER COMPANY: FORMER CONFORMED NAME: IAN.com, L.P. DATE OF NAME CHANGE: 20070122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hotels.com GP, LLC CENTRAL INDEX KEY: 0001387333 IRS NUMBER: 752942059 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (425) 679-7200 MAIL ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hotels.com, L.P. CENTRAL INDEX KEY: 0001387327 IRS NUMBER: 752942061 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Travelscape, LLC CENTRAL INDEX KEY: 0001387329 IRS NUMBER: 880392667 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HRN 99 Holdings, LLC CENTRAL INDEX KEY: 0001387335 IRS NUMBER: 134179783 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: 425-679-7200 MAIL ADDRESS: STREET 1: C/O EXPEDIA, INC. STREET 2: 3150 139TH AVENUE SE CITY: BELLEVUE STATE: WA ZIP: 98005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORBITZ INC CENTRAL INDEX KEY: 0001173495 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 522237052 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 S WACKER DRIVE STREET 2: SUITE 1900 CITY: CHICAGO STATE: IL ZIP: 60606 CORRESP 1 filename1.htm CORRESP

LOGO

November 19, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-7010

 

  Re:

Expedia Group, Inc.

      

Registration Statement on Form S-4

      

Filed November 19, 2019

Ladies and Gentlemen:

Reference is made to the above referenced Registration Statement on Form S-4, as may be amended from time to time (the “Registration Statement”), of Expedia Group, Inc., a Delaware corporation (the “Company”), and each of the subsidiaries of the Company listed in the Registration Statement as a registrant (collectively, including the Company, the “Registrants”), registering the offer to exchange (the “Exchange Offer”) an aggregate principal amount of up to $1,250,000,000 of 3.25% Senior Notes due 2030 of the Company (the “New Notes”) for an equal principal amount of outstanding 3.25% Senior Notes due 2030 of the Company (the “Old Notes”). The Registrants are registering the Exchange Offer in reliance on the position of the staff of the Securities and Exchange Commission (the “Staff”) enunciated in Exxon Capital Holdings Corporation (May 13, 1988), Morgan Stanley & Co. Incorporated (June 5, 1991) and Shearman & Sterling (July 2, 1993).

This will confirm that the Registrants have not entered into any arrangement or understanding with any person to distribute the New Notes and, to the best of the Registrants’ information and belief without independent investigation, each person participating in the Exchange Offer is acquiring the New Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the New Notes. In this regard, the Registrants will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that if the Exchange Offer is being registered for the purpose of secondary resales, any securityholder using the Exchange Offer to participate in a distribution of the New Notes (1) could not rely on the Staff position enunciated in Exxon Capital Holdings Corporation (May 13, 1988) or similar letters and (2) must comply with registration and prospectus delivery requirements of the Securities Act of 1933, as amended (the “Securities Act”), in connection with any sale or transfer of the New Notes, unless the sale or transfer is made pursuant to an exemption from those requirements. The Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K.

In addition, the Registrants will (i) make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker-dealer who holds Old Notes acquired for its own account as a result of market making activities or other trading activities, and who receives New Notes in exchange for such Old Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such New Notes and (ii) include in the transmittal letter to be executed by an exchange offeree in order to participate in the Exchange Offer a provision to the following effect:

If the undersigned or any beneficial owner is a broker-dealer, the undersigned and such beneficial owner: (1) represents that it is participating in the Exchange Offer for its own account and is exchanging Old Notes that were acquired by it as a result of market-making or other trading activities, (2) confirms that it has not entered into any arrangement or understanding with any person to distribute the New Notes and (3) acknowledges that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such New Notes; however, by so acknowledging and by delivering a prospectus, such broker dealer will not be deemed to admit that it is an underwriter within the meaning of the Securities Act. See Shearman & Sterling (July 2, 1993).

If you have any questions on the above-referenced Registration Statement, please contact Kathryn Gettles-Atwa (212-403-1142) of Wachtell, Lipton, Rosen & Katz, counsel to the Registrants.

 

Sincerely,

EXPEDIA GROUP, INC., a Delaware corporation

By:

  

/s/ Robert J. Dzielak

 

Name:  Robert J. Dzielak

 

Title:    Chief Legal Officer and Secretary

 

cc:

Joshua A. Feltman, Wachtell, Lipton, Rosen & Katz

    

Kathryn Gettles-Atwa, Wachtell, Lipton, Rosen & Katz

 

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