TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 19, 2022 Hui Jin Chief Executive Officer H World Group Ltd. No. 699 Wuzhong Road Minhang District Shanghai 201103 People s Republic of China Re: H World Group Ltd. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 27, 2022 File No. 001-34656 Dear Hui Jin: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction