Exhibit 15.1
| Our ref |
| Direct tel |
Trip.com Group Limited
968 Jin Zhong Road
Shanghai 200335
People’s Republic of China
27 April 2022
Dear Sirs
Trip.com Group Limited (the “Company”)
We consent to the reference to our firm under the heading “Taxation” in the Company’s Annual Report on Form 20-F for the year ended 31 December 2021, which will be filed with the Securities and Exchange Commission in the month of April 2022 and further consent to the incorporation by reference of the summary of our opinion under this heading into the Company’s registration statements on Form S-8 (No. 333-116567, No. 333-136264, No. 333-146761, No. 333-218899, No. 333-230297 and No. 333-257784) that were filed on 17 June 2004, 3 August 2006, 17 October 2007, 22 June 2017, 15 March 2019 and 9 July 2021, respectively, and into the Company’s registration statement on Form F-3 (No. 333-233938) that was filed on 25 September 2019.
Yours faithfully
/s/ Maples and Calder (Hong Kong) LLP
Maples and Calder (Hong Kong) LLP