CORRESP Filing
EBAY INC
Date: May 9, 2025 · CIK: 0001065088 · Accession: 0001552781-25-000173
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37713
Referenced dates: May 8, 2025
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Re: eBay Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Fiscal Quarter Ended March 31, 2025 File No. 001-37713
Dear Mr. Kim and Mr. Friedman:
This letter responds to the letter dated May 8, 2025 from the staff (the "Staff") of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the "Commission") relating to the above-referenced Annual Report on Form 10-K for the fiscal year ended December 31, 2024, and Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2025 (the "2025 Q1 10-Q"), of eBay Inc. ("we"), filed with the Commission on February 27, 2025 and May 1, 2025, respectively. To facilitate your review, we have reproduced the text of the Staff's comments in italicized print below.
Form 10-Q for Fiscal Quarter Ended March 31, 2025
Item 6: Exhibits
Exhibit 31.02, page 55
1. We note your Section 302 certification is not signed by your principal financial officer. Please file an amended Form 10-Q along with updated certifications that are signed and currently dated.
Response:
We note this administrative error in the filed version of the Section 302 certification. We confirm that today we have filed an amended version of the 2025 Q1 10-Q with updated certifications that are signed and currently dated.
* * *
We greatly appreciate your attention to this matter. If you have any further comments or questions regarding this letter, please contact the undersigned at (408) 595-0441.
Sincerely,
/s/ Samantha Wellington
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CORRESP
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eBay Inc.
2025 Hamilton Avenue
San Jose, CA 95125
May 9, 2025
VIA EDGAR
Mr. Stephen Kim
Mr. Abe Friedman
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
eBay Inc.
Form 10-K for Fiscal Year Ended December 31, 2024
Form 10-Q for Fiscal Quarter Ended March 31, 2025
File No. 001-37713
Dear Mr. Kim and Mr. Friedman:
This letter responds to the letter dated May 8, 2025 from the staff (the
"Staff") of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the "Commission")
relating to the above-referenced Annual Report on Form 10-K for the fiscal year ended December 31, 2024, and Quarterly Report on Form
10-Q for the fiscal quarter ended March 31, 2025 (the "2025 Q1 10-Q"), of eBay Inc. ("we"), filed with the Commission
on February 27, 2025 and May 1, 2025, respectively. To facilitate your review, we have reproduced the text of the Staff's comments
in italicized print below.
Form 10-Q for Fiscal Quarter Ended March 31, 2025
Item 6: Exhibits
Exhibit 31.02, page 55
1. We note your Section 302 certification is not signed by your principal financial
officer. Please file an amended Form 10-Q along with updated certifications that are signed and currently dated.
Response:
We note this administrative error in the filed version of the Section 302 certification.
We confirm that today we have filed an amended version of the 2025 Q1 10-Q with updated certifications that are signed and currently dated.
* * *
We greatly appreciate your attention to this matter. If you have any further
comments or questions regarding this letter, please contact the undersigned at (408) 595-0441.
Sincerely,
/s/ Samantha Wellington
Samantha Wellington
Senior Vice President, Chief Legal Officer and Secretary