SEC Comment Letter for ETSY INC (ETSY) (CIK 0001370637) (ETSY) — Aug 23, 2016
ETSY INC (ETSY) (CIK 0001370637)
Date: Aug. 23, 2016 · CIK: 0001370637 · Accession: 0000000000-16-089759
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 August 23, 2016 Kristina Salen Chief Financial Officer Etsy, Inc. 55 Washington Street Suite 512 Brooklyn, NY 11201
Re: Etsy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed March 1, 2016 File No. 001 -36911
Dear Ms. Salen :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commissio n or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exc hange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Thompson
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Mail Stop 3561 August 23, 2016 Kristina Salen Chief Financial Officer Etsy, Inc. 55 Washington Street Suite 512 Brooklyn, NY 11201 Re: Etsy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed March 1, 2016 File No. 001 -36911 Dear Ms. Salen : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commissio n or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exc hange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products