TripAdvisor, Inc.
400 1st Avenue
Needham, MA 02494
January 8, 2016
Via Edgar
Ms. Cecilia Blye
Chief, Office of Global Security Risk
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | TripAdvisor, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2014
Filed February 17, 2015
File No. 001-35362
SEC Comment Letter Dated December 21, 2015
Dear Ms. Blye:
TripAdvisor, Inc. (the “Company”) hereby respectfully requests an extension to January 12, 2016 for the date by which the Company must provide its response to the comments contained in your letter dated December 21, 2015. The extension is needed to provide additional time to gather and review information in connection with the Staff’s letter. Please do not hesitate to contact me at (781) 800-8785 should you have any questions. Thank you in advance.
Sincerely,
/s/ Linda C. Frazier
Linda C. Frazier
Vice President, Associate General
Counsel and Assistant Secretary
| cc: | Barbara Jacobs, Assistant Director, U.S. Securities and Exchange Commission |
Daniel Leslie, Staff Attorney, U.S. Securities and Exchange Commission
Seth Kalvert, TripAdvisor, Inc.
Michael Minahan, Goodwin Procter LLP