9 Raffles Place

#42-02 Republic Plaza

Singapore 048619

Tel: +65.6536.1161  Fax: +65.6536.1171

www.lw.com

UEN No. T09LL1649F

 

 

FIRM / AFFILIATE OFFICES

 

Barcelona

Moscow

 

Beijing

Munich

 

Boston

New York

 

Brussels

Orange County

 

Century City

Paris

 

Chicago

Riyadh

 

Dubai

Rome

 

Düsseldorf

San Diego

April 8, 2020

Frankfurt

San Francisco

 

Hamburg

Seoul

VIA EDGAR

Hong Kong

Shanghai

 

Houston

Silicon Valley

Securities and Exchange Commission

London

Singapore

Division of Corporation Finance

Los Angeles

Tokyo

100 F Street, N.E.

Madrid

Washington, D.C.

Washington, D.C. 20549

Milan

 

 

Attention:

Diane Fritz, Staff Accountant

 

Kimberly Calder, Assistant Chief Accountant

 

 

Re:

MakeMyTrip Limited

 

Form 20-F for the Fiscal Year Ended March 31, 2019

 

Filed July 23, 2019

 

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

 

Enclosure

cc:

Mohit Kabra

 

Group Chief Financial Officer

 

MakeMyTrip Limited