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SEC Company Response from ETSY INC (ETSY) (CIK 0001370637) (ETSY) — Jul 12, 2016

ETSY INC (ETSY) (CIK 0001370637)
Date: July 12, 2016 · CIK: 0001370637 · Accession: 0001370637-16-000091

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File numbers found in text: 001-36911

Referenced dates: July 5, 2016

Date
July 12, 2016
Author
/s/ Kristina Salen
Form
CORRESP
Company
ETSY INC (ETSY) (CIK 0001370637)

Letter

VIA EDGAR Division of Corporation Finance Attention: Jennifer Thompson Form 8-K Filed February 23, 2016 Form 10-Q for the Fiscal Quarter Ended March 31, 2016 Filed May 5, 2016 File No. 001-36911

Dear Ms. Thompson:

Etsy, Inc. (“Etsy”) received the comments from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated July 5, 2016.

The letter states that Etsy must respond within ten business days from the date of the letter, or inform the Staff when Etsy would provide a response. Etsy is working expeditiously to respond to the letter. We are currently closing the second quarter of fiscal year 2016, including preparing our quarterly earnings materials and our quarterly report on Form 10-Q, and expect to need more than ten business days. We expect to submit our response no later than August 4, 2016.

Very truly yours,
/s/ Kristina Salen

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CORRESP
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		Document

July 12, 2016

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Attention:    Jennifer Thompson

Melissa Blume

Re:    Etsy, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2015

Filed March 1, 2016

Form 8-K Filed February 23, 2016

Form 10-Q for the Fiscal Quarter Ended March 31, 2016

Filed May 5, 2016

File No. 001-36911

Dear Ms. Thompson:

Etsy, Inc. (“Etsy”) received the comments from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated July 5, 2016.

The letter states that Etsy must respond within ten business days from the date of the letter, or inform the Staff when Etsy would provide a response. Etsy is working expeditiously to respond to the letter.  We are currently closing the second quarter of fiscal year 2016, including preparing our quarterly earnings materials and our quarterly report on Form 10-Q, and expect to need more than ten business days. We expect to submit our response no later than August 4, 2016.

Very truly yours,

/s/ Kristina Salen

Kristina Salen

Chief Financial Officer

cc:    Chad Dickerson, Chair, President & CEO

Jordan Breslow, General Counsel and Secretary

Richard C. Blake, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP

David Silverman, PricewaterhouseCoopers LLP