United States securities and exchange commission logo December 13, 2023 Jihong He Chief Financial Officer H World Group Ltd. No. 1299 Fenghua Road Jiading District, Shanghai 201803 People s Republic of China Re: H World Group Ltd. Form 20-F for Fiscal Year Ended December 31, 2022 File No. 001-34656 Dear Jihong He: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program