TripAdvisor, Inc.
141 Needham Street
Newton, MA 02464
July 1, 2014
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Barbara C. Jacobs, Assistant Director
| RE: | TripAdvisor, Inc. |
| Form 10-K for Fiscal Year Ended December 31, 2013 |
| Filed February 11, 2014 |
| File No. 001-35362 |
Dear Ms. Jacobs:
TripAdvisor, Inc. (the “Company”) hereby advises the staff (the “Staff”) of the U.S Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated June 25, 2014, regarding the Commission’s review of the disclosure in Part III of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013, incorporated by reference to the Company’s definitive proxy statement filed April 30, 2014 (the “Comment Letter”). The Comment Letter requests that the Company respond within ten (10) business days from the date thereof or to inform the Staff of when the Company would provide a response. The Company respectfully requests an extension until July 24, 2014 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 July 24, 2014.
Should you have any questions regarding the request made herein, please do not hesitate to contact me at (617) 938-7832. Thank you very much for your courtesy and cooperation in this matter.
| Sincerely, |
| /s/ Michael J. Minahan |
| Michael J. Minahan |
| Goodwin Procter LLP |
| Cc: | Julie M.B. Bradley, TripAdvisor, Inc. |