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
AI Filing Summary & Sentiment
File numbers found in text: 001-36911
Referenced dates: July 5, 2016
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CORRESP 1 filename1.htm 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