Mail Stop 4628

                                                             August 13, 2018

Via E-mail
Stephen Kaufer
Chief Executive Officer and President
TripAdvisor, Inc.
400 1st Avenue
Needham, MA 02494

       Re:     TripAdvisor, Inc.
               10-K for Fiscal Year Ended December 31, 2017
               Filed February 21, 2018
               File No. 001-35362

Dear Mr. Kaufer:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comment.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comment, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

General

1.     In a letter to the staff dated January 12, 2016, you discussed the
availability on your
       website of certain travel information and services relating to Sudan and
Syria. You also
       acknowledged revenue associated with Sudan and Syria. Your website
currently
       provides information and services regarding hotels and restaurants in
those countries, and
       also in North Korea. North Korea, Sudan and Syria are designated by the
Department of
       State as state sponsors of terrorism, and are subject to U.S. economic
sanctions and/or
       export controls.

       Please describe to us the nature and extent of any past, current, and
anticipated contacts
       with North Korea, and any such contacts with Sudan and Syria since your
2016 letter,
       including contacts with their governments, whether through subsidiaries,
affiliates,
       partners, customers or other direct or indirect arrangements. Please
also discuss the
 Stephen Kaufer
TripAdvisor, Inc.
August 13, 2018
Page 2
       materiality of those contacts, in quantitative terms and in terms of
qualitative factors that
       a reasonable investor would deem important in making an investment
decision. Tell us
       the approximate dollar amounts of revenues, assets and liabilities
associated with those
       countries for the last three fiscal years and the subsequent interim
period. Address for us
       the potential impact of the investor sentiment evidenced by divestment
and similar
       initiatives that have been directed toward companies that have
operations associated with
       U.S.-designated state sponsors of terrorism.

        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.

        You may contact Daniel Leslie, Staff Attorney, at (202) 551-3876 or me
at (202) 551-
3470 if you have any questions about the comment or our review.

                                                              Sincerely,

                                                              /s/ Cecilia Blye

                                                              Cecilia Blye,
Chief
                                                              Office of Global
Security Risk

cc:    Barbara Jacobs
       Assistant Director
       Division of Corporation Finance

       Linda C. Frazier
       Vice President and Associate General Counsel
       TripAdvisor, Inc.