Correspondence 0001193125-23-059787 from TWILIO INC (TWLO) (CIK 0001447669) (TWLO)
TWILIO INC (TWLO) (CIK 0001447669)
Date: March 3, 2023 · CIK: 0001447669 · Accession: 0001193125-23-059787
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File numbers found in text: 001-37806
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CORRESP 1 filename1.htm CORRESP Wilson Sonsini Goodrich & Rosati Professional Corporation 650 Page Mill Road Palo Alto, California 94304-1050 O: 650.493.9300 F: 650.493.6811 March 3, 2023 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Inessa Kessman Lisa Etheredge Re: Twilio Inc. Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2021 File No. 001-37806 Dear Ms. Kessman and Ms. Etheredge: Reference is made to that certain comment letter (the “Comment Letter”) of the staff of the Securities and Exchange Commission, dated February 2, 2023, regarding the above referenced Form 10-K (the “Form 10-K”) (File No. 001-37806) of Twilio Inc. (the “Company”). As noted in our correspondence on February 16, 2023, the Company expected to respond to the Comment Letter on or before March 3, 2023. Pursuant to the Company’s request by telephone conference with Inessa Kessman on March 2, 2023, the Company requests an extension of an additional three business days so that the Company may devote the appropriate amount of time and resources to ensure a sufficient response. The Company plans to provide a response to the Comment Letter on or before March 8, 2023. Please do not hesitate to call me at (650) 430-1175 with any questions. Sincerely, WILSON SONSINI GOODRICH & ROSATI Professional Corporation /s/ Rezwan D. Pavri Rezwan D. Pavri cc: Aidan Viggiano, Twilio Inc. Dana Wagner, Twilio Inc. Juliana Chen, Twilio Inc. Nate Troup, Twilio Inc. Colin Conklin, Wilson Sonsini Goodrich & Rosati, P.C. AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE