TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 26, 2021 Axel Hefer Chief Executive Officer trivago N.V. Kesselstra e 5 - 7 40221 D sseldorf Federal Republic of Germany Re: trivago N.V. Registration Statement on Form F-3 Filed April 20, 2021 File No. 333-255378 Dear Mr. Hefer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Wray, Staff Attorney, at 202-551-3483 or, in her absence, Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ward A. Greenberg