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
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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