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9 Raffles Place #42-02 Republic Plaza Singapore 048619 Tel: +65.6536.1161 Fax: +65.6536.1171 www.lw.com UEN No. T09LL1649F |
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FIRM / AFFILIATE OFFICES |
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Barcelona |
Moscow |
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Beijing |
Munich |
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Boston |
New York |
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Brussels |
Orange County |
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Century City |
Paris |
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Chicago |
Riyadh |
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Dubai |
Rome |
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Düsseldorf |
San Diego |
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April 8, 2020 |
Frankfurt |
San Francisco |
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Hamburg |
Seoul |
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VIA EDGAR |
Hong Kong |
Shanghai |
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Houston |
Silicon Valley |
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Securities and Exchange Commission |
London |
Singapore |
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Division of Corporation Finance |
Los Angeles |
Tokyo |
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100 F Street, N.E. |
Madrid |
Washington, D.C. |
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Washington, D.C. 20549 |
Milan |
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Attention: |
Diane Fritz, Staff Accountant |
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Kimberly Calder, Assistant Chief Accountant |
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Re: |
MakeMyTrip Limited |
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Form 20-F for the Fiscal Year Ended March 31, 2019 |
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Filed July 23, 2019 |
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File No. 001-34837 |
Ladies and Gentlemen:
We are counsel to MakeMyTrip Limited, a company incorporated under the laws of the Republic of Mauritius (the “Company”). The Company received a comment letter dated March 25, 2020 (the “Comment Letter”) regarding the Staff’s review of the Company’s Form 20-F for the fiscal year ended March 31, 2019. The Comment Letter indicated that the Company should respond to the comments within ten business days or advise you when the Company will provide you with a response.
The Company is in the process of undertaking the appropriate work to formulate thorough responses to the Staff’s comments and having discussions with its auditors. As discussed with the Staff on April 6, 2020, this letter confirms that the Staff has agreed to give an extension to the Company to respond to the Comment Letter by April 30, 2020.
Please contact the undersigned at +65.6437.5467 if you have any questions or require any further information.
Respectfully submitted,
/s/ Rajiv Gupta
Rajiv Gupta
of LATHAM & WATKINS LLP
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Enclosure |
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cc: |
Mohit Kabra |
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Group Chief Financial Officer |
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MakeMyTrip Limited |