0001144204-17-008025.txt : 20170315 0001144204-17-008025.hdr.sgml : 20170315 20170213172621 ACCESSION NUMBER: 0001144204-17-008025 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Yatra Online, Inc. CENTRAL INDEX KEY: 0001516899 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 980484894 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1101-3, TOWER B STREET 2: 11TH FLOOR, UNITECH CYBER PARK-SECTOR 39 CITY: GURGAON STATE: K7 ZIP: 122001 BUSINESS PHONE: 650-843-5214 MAIL ADDRESS: STREET 1: 1101-3, TOWER B STREET 2: 11TH FLOOR, UNITECH CYBER PARK-SECTOR 39 CITY: GURGAON STATE: K7 ZIP: 122001 CORRESP 1 filename1.htm

Yatra Online, Inc.
1101-03, 11^th Floor, Tower-B,
Unitech Cyber Park,
Sector 39, Gurgaon, Haryana 122002, India

(91-124) 339-5500

February 13, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549
Attention: Justin Dobbie, Legal Branch Chief
Office of Transportation and Leisure

Re:	Yatra Online, Inc.
	Registration Statement on Form F-1
	Filed February 13, 2017
	File No. 333-215653

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Yatra Online, Inc. hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to 4:01 p.m., Eastern Time, on February 14, 2017, or as soon as practicable thereafter.

Please call Jocelyn M. Arel of Goodwin Procter LLP at (617) 570-1067 to confirm the effectiveness of the Registration Statement or with any questions.

	Sincerely,

	YATRA ONLINE, INC.


	/s/ Darpan Batra
	Darpan Batra
	AVP - Corporate Affairs & Legal

cc:	Jocelyn Arel
	Goodwin Procter LLP

	John Dana Brown
	Attorney-Advisor
	Securities and Exchange Commission
	Division of Corporation Finance