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Correspondence 0000929638-23-002831 from Wayfair Inc. (W) (CIK 0001616707) (W)

Wayfair Inc. (W) (CIK 0001616707)
Date: Oct. 25, 2023 · CIK: 0001616707 · Accession: 0000929638-23-002831

AI Filing Summary & Sentiment

File numbers found in text: 001-36666

Referenced dates: October 24, 2023

Date
October 25, 2023
Author
/s/ Kate Gulliver
Form
CORRESP
Company
Wayfair Inc. (W) (CIK 0001616707)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Wayfair Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Response dated October 12, 2023 File No. 001-36666

RE:

Dear Ms. Dorin and Ms. Majmudar:

Wayfair Inc. (the "Company", "we" or "our"), respectfully submits this letter in acknowledgement of your comment letter dated October 24, 2023 (the “October Comment Letter”) regarding Wayfair Inc.’s Form 10-K for the fiscal year ended December 31, 2022 and our prior response dated October 12, 2023. We respectfully request additional time to respond to the October Comment Letter, with our response anticipated to be submitted on or before Wednesday, November 22, 2023.

We appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension request. Please contact me at 1.617.880.8108 or at KGulliver@wayfair.com, or Celia Soehner of Morgan, Lewis & Bockius LLP at 1.412.560.7441 or celia.soehner@morganlewis.com, with any questions or concerns.

Sincerely,
/s/ Kate Gulliver

Show Raw Text
CORRESP
1
filename1.htm

  October 25, 2023

  Via EDGAR

  United States Securities and Exchange Commission

  Division of Corporation Finance

  100 F. Street, N.E.

  Washington, D.C. 20549

  Attn: Anuja A. Majmudar and Karina Dorin

          RE:

          Wayfair Inc.

          Form 10-K for Fiscal Year Ended December 31, 2022

          Response dated October 12, 2023

          File No. 001-36666

  Dear Ms. Dorin and Ms. Majmudar:

  Wayfair Inc. (the "Company", "we" or "our"), respectfully submits this letter in acknowledgement of your comment letter dated October 24, 2023 (the “October Comment
    Letter”) regarding Wayfair Inc.’s Form 10-K for the fiscal year ended December 31, 2022 and our prior response dated October 12, 2023. We respectfully request additional time to respond to the October Comment Letter, with our response anticipated to be
    submitted on or before Wednesday, November 22, 2023.

  We appreciate your assistance in this matter and will be pleased to provide additional information you may
      need regarding this extension request. Please contact me at 1.617.880.8108 or at KGulliver@wayfair.com, or Celia Soehner of Morgan, Lewis & Bockius LLP at 1.412.560.7441 or celia.soehner@morganlewis.com, with any questions or concerns.

  Sincerely,

  /s/ Kate Gulliver

  Kate Gulliver

  Chief Financial Officer

  Wayfair Inc.

          cc:

          Niraj Shah, Chief Executive Officer

          Enrique Colbert, General Counsel

          Laurie A. Cerveny, Morgan, Lewis & Bockius LLP

          Celia A. Soehner, Morgan, Lewis & Bockius LLP