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SEC Company Response from ETSY INC (ETSY) (CIK 0001370637) (ETSY) — May 15, 2020

ETSY INC (ETSY) (CIK 0001370637)
Date: May 15, 2020 · CIK: 0001370637 · Accession: 0001370637-20-000156

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File numbers found in text: 001-36911

Referenced dates: May 5, 2020

Date
May 15, 2020
Author
/s/ Kathleen McCabe
Form
CORRESP
Company
ETSY INC (ETSY) (CIK 0001370637)

Letter

VIA EDGAR Attention: Robert Shapiro, Senior Staff Accountant, Office of Trade & Services Etsy, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 27, 2020 File No. 001-36911

Re:

Dear Mr. Shapiro:

This letter is submitted on behalf of Etsy, Inc. (“Etsy”) in response to the letter dated May 5, 2020 from the Office of Trade & Services in the Division of Corporation Finance of the U.S. Securities and Exchange Commission relating to Etsy’s Annual Report on Form 10-K for the year ended December 31, 2019. As discussed, we respectfully request an extension of ten business days to respond to your comments. If granted, this requested extension would result in our submission of a response on or before June 3, 2020.

Should you have any additional questions or comments, please contact me at kmccabe@etsy.com or Alla Berenshteyn at aberenshteyn@etsy.com.

Sincerely,
ETSY, INC.

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CORRESP
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		Document

VIA EDGAR

May 15, 2020

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Attention:  Robert Shapiro, Senior Staff Accountant, Office of Trade & Services

Re:

Etsy, Inc.

Form 10-K for Fiscal Year Ended December 31, 2019

Filed February 27, 2020

File No. 001-36911

Dear Mr. Shapiro:

           This letter is submitted on behalf of Etsy, Inc. (“Etsy”) in response to the letter dated May 5, 2020 from the Office of Trade & Services in the Division of Corporation Finance of the U.S. Securities and Exchange Commission relating to Etsy’s Annual Report on Form 10-K for the year ended December 31, 2019. As discussed, we respectfully request an extension of ten business days to respond to your comments. If granted, this requested extension would result in our submission of a response on or before June 3, 2020.

Should you have any additional questions or comments, please contact me at kmccabe@etsy.com or Alla Berenshteyn at aberenshteyn@etsy.com.

Sincerely,

ETSY, INC.

/s/ Kathleen McCabe

Name:  Kathleen McCabe

Title:    VP, Corporate & Securities

cc:  Jill Simeone, General Counsel and Secretary