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CORRESP Filing

Figma, Inc.
Date: July 29, 2025 · CIK: 0001579878 · Accession: 0001628280-25-036328

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File numbers found in text: 333-288451

Date
July 29, 2025
Author
Dylan Field
Form
CORRESP
Company
Figma, Inc.

Letter

Document Figma, Inc. 760 Market Street, Floor 10 San Francisco, CA 94102 July 29, 2025 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: Uwem Bassey Larry Spirgel Anastasia Kaluzienski Robert Littlepage Re: Figma, Inc. Registration Statement on Form S-1, as amended (File No. 333-288451) Request for Acceleration of Effective Date Requested Date: July 30, 2025 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Figma, Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statement on Form S - 1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Ran Ben-Tzur and Michael Esquivel, each of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Ben-Tzur at (650) 335-7613, or in his absence, Mr. Esquivel at (650) 335-7913. Sincerely, FIGMA, INC. By: /s/ Dylan Field Dylan Field Chief Executive Officer and President cc: Praveer Melwani, Chief Financial Officer Brendan Mulligan, Esq., General Counsel and Secretary Figma, Inc. Ran Ben-Tzur, Esq. Jennifer Hitchcock, Esq. Aman Singh, Esq. Fenwick & West LLP Richard A. Kline, Esq. Richard Kim, Esq. Latham & Watkins LLP

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CORRESP
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 Document Figma, Inc. 760 Market Street, Floor 10 San Francisco, CA 94102 July 29, 2025 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: Uwem Bassey Larry Spirgel Anastasia Kaluzienski Robert Littlepage Re: Figma, Inc. Registration Statement on Form S-1, as amended (File No. 333-288451) Request for Acceleration of Effective Date Requested Date: July 30, 2025 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Figma, Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statement on Form S - 1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Ran Ben-Tzur and Michael Esquivel, each of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Ben-Tzur at (650) 335-7613, or in his absence, Mr. Esquivel at (650) 335-7913. Sincerely, FIGMA, INC. By: /s/ Dylan Field Dylan Field Chief Executive Officer and President cc: Praveer Melwani, Chief Financial Officer Brendan Mulligan, Esq., General Counsel and Secretary Figma, Inc. Ran Ben-Tzur, Esq. Jennifer Hitchcock, Esq. Aman Singh, Esq. Fenwick & West LLP Richard A. Kline, Esq. Richard Kim, Esq. Latham & Watkins LLP