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| Li He | ||||
Davis Polk & WardwellLLP 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 18, 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. 3 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”). The Company has included in this Amendment the estimated range of the initial public offering of the ADSs as well as other updates and amendments. This Amendment has been marked to show changes made to amendment No. 2 to the registration statement filed with the Commission on October 15, 2013.
The Company respectfully advise the staff of the Commission that it intends to start roadshow on October 21, 2013 and expects the pricing to happen on October 31, 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.
| Securities and Exchange Commission | 2 | October 18, 2013 |
Yours sincerely,
/s/ Li He
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