SEC Comment Letter for Meta Platforms, (META) — Jan 25, 2017
Meta Platforms, Inc.
Date: Jan. 25, 2017 · CIK: 0001326801 · Accession: 0000000000-17-002599
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Mail Stop 4561 January 24 , 2017 Mr. David M. Wehner Chief Financial Officer Facebook, Inc. 1601 Willow Road Menlo Park, CA 94025 Re: Facebook, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2015 Filed January 28, 2016 File No. 001 -35551 Dear Mr. Wehner: 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, /s/ Stephen Krikorian Stephen Krikorian Accounting Branch Chief Office of Information Technologies and Services