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| Li He | ||||||
Davis Polk & Wardwell LLP 2201 China World Office 2 1 Jian Guo Men Wai Avenue Chaoyang District Beijing 100004 |  | 86 10 8567 5005 tel 86 10 8567 5105 fax li.he@davispolk.com | ||||
October 3, 2013
| Re: | Qunar Cayman Islands Limited |
| Registration Statement on Form F-1 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3010
Washington, D.C. 20549
| Attention: | Ms. Mara L. Ransom |
| Mr. Robert Babula |
| Mr. Andrew Mew |
| Mr. Dietrich King |
| Ms. Jacqueline Kaufman |
Dear Ms. Ransom, Mr. Babula, Mr. Mew, Mr. King and Ms. Kaufman:
On behalf of our client, Qunar Cayman Islands Limited, a company organized under the laws of the Cayman Islands (the “Company”), we are filing Amendment No. 1 to the Company’s Registration Statement on Form F-1 (the “Amendment”) as well as the related exhibits to the Securities and Exchange Commission (the “Commission”). This Amendment has been marked to show changes made to the registration statement filed with the Commission on September 30, 2013, which are primarily relating to a business cooperation framework agreement entered into between the Company and its controlling shareholder, Baidu, Inc. on October 1, 2013.
If you have any questions regarding this submission, please contact me at +86-10-8567-5005 (li.he@davispolk.com) or my colleague, Liang Tao at +852-2533-3361 (liang.tao@davispolk.com).
Thank you for your time and attention.
Yours sincerely,
/s/ Li He |
| Securities and Exchange Commission | 2 | October 3, 2013 |
Li He
| cc: | Mr. Chenchao (CC) Zhuang, Chief Executive Officer Mr. Sam Hanhui Sun, Chief Financial Officer Qunar Cayman Islands Limited
Mr. Raymond Wong, Partner Ernst & Young Hua Ming LLP
Leiming Chen, Esq., Partner Simpson Thacher & Bartlett LLP |