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CORRESP Filing

SHOPIFY INC.
Date: July 10, 2025 · CIK: 0001594805 · Accession: 0001341004-25-000042

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-37400

Referenced dates: July 7, 2025

Date
July 10, 2025
Author
/s/ Jeff Hoffmeister
Form
CORRESP
Company
SHOPIFY INC.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Brittany Ebbertt and Kathleen Collins Shopify Inc. Form 10-K for the year ended December 31, 2024 File No. 001-37400

Re:

Dear Mmes. Ebbertt and Collins:

On behalf of Shopify Inc. (the “Company”), we acknowledge receipt of the comment letter of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission, dated July 7, 2025, regarding the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2024, filed on February 11, 2025.

The comment letter requested that the Company respond within ten business days or advise the Staff when the Company will respond. As discussed between the Company’s counsel and Ms. Collins, we hereby request an extension to respond by no later than August 6, 2025.

Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to contact Raquel Fox of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7050.

Sincerely,
Shopify Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 148 Lafayette Street
 New York, New York
 USA 10012

 T 1.613.241.2828

 SHOPIFY.COM

 July 10, 2025

 VIA EDGAR

 United States Securities and Exchange Commission
 Division of Corporation Finance
 Office of Technology
 100 F Street, N.E.
 Washington, D.C. 20549

 Attention: Brittany Ebbertt and Kathleen Collins

 Re:

 Shopify Inc.
 Form 10-K for the year ended December 31, 2024
 File No. 001-37400

 Dear Mmes. Ebbertt and Collins:

 On behalf of Shopify Inc. (the “Company”), we acknowledge receipt of the comment letter of the staff of the Division of Corporation Finance
 (the “Staff”) of the U.S. Securities and Exchange Commission, dated July 7, 2025, regarding the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2024, filed on February 11, 2025.

 The comment letter requested that the Company respond within ten business days or advise the Staff when the Company will respond. As discussed
 between the Company’s counsel and Ms. Collins, we hereby request an extension to respond by no later than August 6, 2025.

 Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to contact Raquel Fox of
 Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7050.

 Sincerely,

 Shopify Inc.

 /s/ Jeff Hoffmeister

 Jeff Hoffmeister
 Chief Financial Officer

 cc:

 Ryan J. Dzierniejko, Skadden, Arps, Slate, Meagher & Flom LLP
 Raquel Fox, Skadden, Arps, Slate, Meagher & Flom LLP
 Jessica Hertz, General Counsel, Shopify Inc.
 Michael L. Johnson, Corporate Secretary, Shopify Inc.