TRIPADVISOR, INC.
400 1ST Avenue
Needham, MA 02494
September 10, 2018
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Cecilia Blye, Office of Global Security Risk
| Re: | TripAdvisor, Inc. |
| Form 10-K for Fiscal Year Ended December 31, 2017 |
| Filed February 21, 2018 |
| File No. 001-35362 |
Dear Ms. Blye:
TripAdvisor, Inc. (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated August 13, 2018 (the “Comment Letter”), regarding the Commission’s review of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017. The Company respectfully requests an extension until September 14, 2018 to respond to the Comment Letter. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than September 14, 2018.
Should you have any questions regarding the request made herein, please do not hesitate to contact me at (781) 800-8785. Thank you very much for your courtesy and cooperation in this matter.
| Sincerely, |
| /s/ Linda C. Frazier |
| Linda C. Frazier Chief Compliance Officer, Vice President and Associate General Counsel |