Attention: | Jennifer Gowetski, Senior Counsel Kevin Woody, Accounting Branch Chief Erin Martin, Attorney-Advisor Howard Efron, Staff Accountant |
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Re: | China Lodging Group, Limited Registration Statement on Form F-1 (File No. 333-165247) |
(i) | should the Securities and Exchange Commission (the Commission) or the staff of the Commission (the Staff), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; | ||
(ii) | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and | ||
(iii) | the Company may not assert the Staffs comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
CHINA LODGING GROUP, LIMITED |
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By: | /s/ Min (Jenny) Zhang | |||
Name: | Min (Jenny) Zhang | |||
Title: | Chief Financial Officer | |||