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CORRESP Filing

Criteo S.A.
Date: July 28, 2025 · CIK: 0001576427 · Accession: 0001341004-25-000044

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-36153

Referenced dates: June 25, 2025

Date
July 25, 2025
Author
/s/ Sarah Glickman
Form
CORRESP
Company
Criteo S.A.

Letter

RE:

VIA EDGAR

July 25, 2025

U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Aamira Chaudhry and Amy Geddes

Criteo S.A.

Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 28, 2025 Form 10-Q for the Quarterly Period Ended March 31, 2025 Filed May 2, 2025 File No. 001-36153

Ladies and Gentlemen:

In your letter dated June 25, 2025 (the “ Comment Letter ”), you requested that Criteo S.A. (the “ Company ”) respond to your comments within ten (10) business days or advise when it would provide a response.

As discussed and agreed by email, the ten (10) business day clock shall begin on July 25, 2025, and the Company intends to respond to the Comment Letter on or before August 8, 2025. This timing is necessary to provide sufficient time for the Company’s preparation of responses.

Thank you for your consideration. Please do not hesitate to contact me if you have any questions.

Sincerely,
/s/ Sarah Glickman

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CORRESP
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 filename1.htm

 VIA EDGAR

 July 25, 2025

 U.S. Securities and Exchange Commission
 Division of Corporation Finance
 Office of Trade & Services
 100 F Street, N.E.
 Washington, D.C. 20549
 Attention: Aamira Chaudhry and Amy Geddes

 RE:

 Criteo S.A.

 Form 10-K for the Fiscal Year Ended December 31, 2024
 Filed February 28, 2025
 Form 10-Q for the Quarterly Period Ended March 31, 2025
 Filed May 2, 2025
 File No. 001-36153

 Ladies and Gentlemen:

 In your letter dated June 25, 2025 (the “ Comment Letter ”), you requested that Criteo S.A. (the “ Company ”)
 respond to your comments within ten (10) business days or advise when it would provide a response.

 As discussed and agreed by email, the ten (10) business day clock shall begin on July 25, 2025, and the Company intends to respond to the Comment Letter
 on or before August 8, 2025. This timing is necessary to provide sufficient time for the Company’s preparation of responses.

 Thank you for your consideration.  Please do not hesitate to contact me if you have any questions.

 Sincerely,

 /s/ Sarah Glickman

 Sarah Glickman

 Chief Financial Officer

 Criteo S.A.