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CORRESP Filing

ETSY INC
Date: Sept. 10, 2025 · CIK: 0001370637 · Accession: 0000950103-25-011511

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File numbers found in text: 001-36911

Date
September 10, 2025
Author
September 29, 2025.
Form
CORRESP
Company
ETSY INC

Letter

VIA EDGAR Division of Corporation Finance Washington, D.C. 20549 Re: Etsy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-36911

Dear Mr. Shapiro and Mr. Jones,

On behalf of our client, Etsy, Inc. (the "Company"), we are submitting this letter in response to your correspondence dated September 8, 2025 concerning the Company's Form 10-K for the fiscal year ended December 31, 2024. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company respectfully requests a five business day extension of the original due date requested by the Staff in order to allow it to prepare a response to the Staff's comments. We anticipate that the Company's response will be submitted to your office no later than September 29, 2025.

Very truly yours,
/s/ Nicole Brookshire

Show Raw Text
CORRESP
 1
 filename1.htm

 VIA EDGAR

 September 10, 2025

 Mr. Robert Shapiro

 Mr. Doug Jones

 Division of Corporation
Finance

 U.S. Securities and
Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Etsy, Inc.

 Form 10-K for the Fiscal Year Ended December 31, 2024

 File No. 001-36911

 Dear Mr. Shapiro
and Mr. Jones,

 On behalf of our
client, Etsy, Inc. (the "Company"), we are submitting this letter in response to your correspondence dated September 8, 2025
concerning the Company's Form 10-K for the fiscal year ended December 31, 2024. In that letter, you requested that the Company
respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company
respectfully requests a five business day extension of the original due date requested by the Staff in order to allow it to prepare a
response to the Staff's comments. We anticipate that the Company's response will be submitted to your office no later than
September 29, 2025.

 Very truly yours,

 /s/ Nicole Brookshire

 Nicole Brookshire

 cc:
 Etsy, Inc.

 Lanny Baker, Chief Financial Officer

 Colin
Stretch, Chief Legal Officer and Corporate Secretary