SEC Company Response from ETSY INC (ETSY) (CIK 0001370637) (ETSY) — Apr 13, 2015
ETSY INC (ETSY) (CIK 0001370637)
Date: April 13, 2015 · CIK: 0001370637 · Accession: 0001193125-15-127325
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-202497
Letter
Re: Etsy, Inc.
April 13, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Registration Statement on Form S-1 (File No. 333-202497)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Etsy, Inc. (the “Registrant”) requests by this letter acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-202497) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on April 15, 2015, or as soon after that time as practicable.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert comments of the Commission or the Staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Signature Page Follows]
Sincerely,
Etsy, Inc.
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CORRESP 1 filename1.htm CORRESP April 13, 2015 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Re: Etsy, Inc. Registration Statement on Form S-1 (File No. 333-202497) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Etsy, Inc. (the “Registrant”) requests by this letter acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-202497) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on April 15, 2015, or as soon after that time as practicable. The Registrant hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Registrant may not assert comments of the Commission or the Staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Signature Page Follows] 1 Sincerely, Etsy, Inc. By: /s/ Kristina Salen Kristina Salen Chief Financial Officer 2