<SEC-DOCUMENT>0001104659-23-111215.txt : 20240116
<SEC-HEADER>0001104659-23-111215.hdr.sgml : 20240116
<ACCEPTANCE-DATETIME>20231025061320
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-111215
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			H World Group Ltd
		CENTRAL INDEX KEY:			0001483994
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO. 1299 FENGHUA ROAD
		STREET 2:		JIADING DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			00000
		BUSINESS PHONE:		86 21 6195-2011

	MAIL ADDRESS:	
		STREET 1:		NO. 1299 FENGHUA ROAD
		STREET 2:		JIADING DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Huazhu Group Ltd
		DATE OF NAME CHANGE:	20180611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	China Lodging Group, Ltd
		DATE OF NAME CHANGE:	20100212
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<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>H World Group Limited</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">No. 1299 Fenghua Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Jiading District, Shanghai 201803</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The People&rsquo;s Republic of China</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">O</FONT>ctober
25, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.75pt">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Jennifer Gowetski</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Andrew Mew</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Division of Corporation Finance</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Disclosure Review Program</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">100 F Street, N.E.</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
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    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif; width: 4%">Re:</TD>
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif; width: 96%">H World Group Limited (the &ldquo;Company&rdquo;)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif">Form 20-F for the Fiscal Year Ended December 31, 2022 (&ldquo;FY 2022 20-F&rdquo;)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif">Comment Letter dated October 13, 2023</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; font: bold 10pt Times New Roman, Times, Serif">File No. 001-34656</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dear
M</FONT>s. Gowetski and Mr. Mew:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In response to the comment
of the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) dated October 13, 2023
(the &ldquo;Comment Letter&rdquo;), the Company submits this letter containing its responses to the Comment Letter via EDGAR to the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
your convenience, the Staff&rsquo;s comment from the Comment Letter is repeated below in bold, followed by the Company&rsquo;s responses.
Capitalized terms used but not otherwise defined herein have the meanings set forth in FY 2022 20-F and the response letter dated August
28</FONT>, 2023 (the &ldquo;Previous Response&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Form 20-F for the Fiscal Year Ended December
31, 2022</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 145</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD><TD STYLE="text-align: justify"><B>We note your response to prior comment 2 that three directors of the Company and/or its consolidated
foreign operating entities advised that they are CCP members and they act as the secretary in different primary-level party organizations
of Huazhu group. Please clarify for us the directors to which you refer and specifically describe their roles and responsibilities within
the different primary-level party organizations of the Huazhu group. In addition, please explain to us in detail how you considered their
roles and responsibilities in your determination that they are not CCP officials. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company respectfully submits to
the Staff that the three directors it referred to in its Previous Response are Yan Li, Junfen Lu and Chen Wang, all of whom are directors
of the Company&rsquo;s consolidated PRC subsidiaries (these subsidiaries in aggregate accounted for less than 1% of the Company&rsquo;s
consolidated total revenues for 2022 and less than 1% of the Company&rsquo;s consolidated total assets as of December 31, 2022) and none
of them holds a directorship in the Company. Each of them serves as the secretary in a primary-level party organization of Huazhu Group.
Secretary is the organizer of a primary-level party organization. The primary responsibilities of these three directors as the secretaries
of primary-level party organizations are to convey principles and decisions of the CCP within the enterprise and to organize primary-level
party meetings. However, secretaries of primary-level party organizations, including these three directors of the consolidated PRC subsidiaries
of the Company, are not entitled to make decisions in CCP affairs and are not required to report their work progress to the CCP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
stated in the Previous Response, a primary-level party organization is the most elementary operating unit of the CCP party and each enterprise
in China (including private enterprises) that has at least three CCP members within it should form a primary-level party organization.
CCP primary-level organizations do not participate in the operation of enterprises and do not make business decisions, including in the
aspects of business operation, shareholding structure, disposal of assets, human resources, financing activities. Given </FONT>the above
and based on the advice of Junhe LLP, the Company&rsquo;s PRC counsel, the Company does not believe that any CCP member in primary-level
organizations, including any secretary of primary-level party organizations, who does not assume any managerial position at the group
level (like those three directors of the consolidated PRC subsidiaries of the Company) would be regarded as holding leadership position
in an enterprise. Additionally, as the responsibilities of these three directors in primary-level party organizations do not involve decision
making in CCP affairs as stated above, the Company does not believe that these directors would be regarded as holding leadership positions
in the CCP. Therefore, the Company believes that such directors&rsquo; roles in primary-level party organizations of Huazhu Group and
their responsibilities to such organizations would not give rise to the role of an &ldquo;official of the CCP&rdquo; as interpreted in
the Previous Response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you have any questions
regarding the FY 2022 20-F, please contact Ms. Jihong He, the Chief Financial Officer of H World Group Limited, by telephone at +65 8655-0278
or via e-mail at <U>jihonghe@hworld.com</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

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    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center; font-size: 10pt">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT> <U></U></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 45%; font-size: 10pt">/s/ Jihong He</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: </FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jihong He</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font-size: 10pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">cc: Ms.&nbsp;Shuang Zhao, Partner, Cleary Gottlieb Steen&nbsp;&amp;
Hamilton LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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