TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 10, 2023 Rohan Mittal Chief Financial Officer Yatra Online, Inc. Gulf Adiba, Plot No. 272 4th Floor, Udyog Vihar, Phase-II Sector-20, Gurugram - 122008 Haryana , India Re: Yatra Online, Inc. Form 20-F for the Fiscal Year Ended March 31, 2022 Filed August 1, 2022 File No. 001-37968 Dear Rohan Mittal: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation