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 April 1, 2025

Michael Milotech
Interim Chief Executive Officer and Chief Financial Officer
Marqeta, Inc.
180 Grand Avenue, 6th Floor
Oakland, CA 94612

 Re: Marqeta, Inc.
 Form 10-K for the Year Ended December 31, 2024
 File No. 001-40465
Dear Michael Milotech:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Net Revenue, page 52

1. Please provide us your analysis of the change in terms of the Block
agreement, that
 supports your change from reporting the related revenue on a gross basis
to a net
 basis.
 In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

 Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage
at 202-
551-3361 with any questions.

 Sincerely,
 April 1, 2025
Page 2

 Division of Corporation Finance
 Office of Technology
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