The initiative, called "Let's Go There," is a joint effort between the US Travel Association, a national trade group, and several major travel companies, including American Airlines, Delta, Hilton and Marriott. The initiative aims to inspire Americans to plan and book future trips and offer flexible cancellation policies, discounts and travel credits. Airbnb has also launched a new feature on its website called "I'm Flexible" that allows users to browse and book available accommodations across the US based on their budget, travel dates and preferred amenities.

"Travel is making a comeback and we want to help people prepare to explore the world safely again. Whether it's a weekend getaway, a family reunion or a dream vacation, we want to make it easy for everyone to find and book their perfect accommodation," said Brian Chesky, Airbnb's co-founder and CEO, in a press release, "This initiative has generated a lot of buzz and positive sentiment for Airbnb on Twitter as users share their opinions, experiences and plans for using the platform. Some also expressed their admiration and gratitude for Airbnb's role in supporting the travel industry and the local communities that depend on it.

They have adapted to the changing travel landscape and offer great deals and experiences. Can't wait to take my next trip with them #LetsGoThere," tweeted one user.

I love how Airbnb is helping the travel industry recover from the pandemic. Not only are they providing a great service for travelers, but they are also creating opportunities for hosts and local businesses. #AirbnbPartner," tweeted one user.

There is another reason why Airbnb is trending on Twitter: A recent report by Bernstein, a leading investment research firm, challenged Airbnb's bearish outlook and argued that the company is well positioned for future growth. The report highlighted Airbnb's outperformance in the global accommodation market, its pricing power and its growing share of multi-bedroom properties.

The report sparked a heated debate on Twitter among investors, analysts and Airbnb fans, with some praising the company's resilience and innovation, while others questioned its valuation and competitiveness.

"Airbnb is not out of earnings and is well positioned for future growth. They have outperformed the global hospitality sector and have more pricing power than their competitors. They also have more multi-bedroom properties in high demand #AirbnbBull," one user tweeted.

"Airbnb is overvalued and overrated. They have slowed their room night growth and are relying on price increases to boost revenue. They also face competition from, which offers both hotels and short-term rentals. #AirbnbBear," one tweeted.

Airbnb, which went public in December 2020, has seen its stock price increase by more than 200% since its IPO, reaching a market capitalization of over $100 billion. The company reported revenue of $3.4 billion in 2020, down 30% from 2019 due to the impact of the Covid-19 pandemic. However, the company had a profitable quarter for the first time since 2018, with net income of $ 219 million in the fourth quarter of 2020.

Airbnb is expected to release its first quarter 2021 earnings report in May, which will provide more information about the company's performance and outlook.