SEC Comment Letter for ETSY INC (ETSY) (CIK 0001370637) (ETSY) — Sep 21, 2021
ETSY INC (ETSY) (CIK 0001370637)
Date: Sept. 21, 2021 · CIK: 0001370637 · Accession: 0000000000-21-011438
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File numbers found in text: 001-36911
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United States securities and exchange commission logo
September 21, 2021
Rachel Glaser
Chief Financial Officer
Etsy, Inc.
117 Adams Street
Brooklyn, NY 11201
Re:Etsy, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 26, 2021
File No. 001-36911
Dear Ms. Glaser:
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 Trade & Services