SKADDEN, ARPS, SLATE, MEAGHER & FLOMLLP
FOUR TIMES SQUARE
NEW YORK 10036-6522
(212) 735-3000
Fax: (212) 735-2000
http://www.skadden.com
October 6, 2004
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Cendant Corporation Schedule TO |
Ladies and Gentlemen:
On behalf of Cendant Corporation, a Delaware corporation, and pursuant to the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the rules and regulations promulgated thereunder, we hereby submit for filing, via direct electronic transmission, the above-referenced Schedule TO to be filed in connection with our commencement of a tender offer for all the issued and outstanding shares of Class A Common Stock of Orbitz, Inc. We are simultaneously commencing a tender offer for all the issued and outstanding shares of Class B Common Stock of Orbitz, Inc. which are not registered pursuant to the Exchange Act.
Should you have any questions or comments concerning the preliminary proxy materials, please call me at (212) 735-2497 or my colleague, David Fox, at (212) 735-2534.
Very truly yours, |
/s/ Alison Marquez O’Neill |
Alison Marquez O’Neill |
Enclosure
cc: Cendant Corporation