Correspondence 0001628280-24-051672 from Gitlab Inc. (GTLB) (CIK 0001653482) (GTLB)
Gitlab Inc. (GTLB) (CIK 0001653482)
Date: Dec. 17, 2024 · CIK: 0001653482 · Accession: 0001628280-24-051672
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File numbers found in text: 001-40895
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CORRESP 1 filename1.htm Document December 17, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, NE Washington, DC 20549 Attention: Ms. Anastasia Kaluzienski Mr. Robert Littlepage Re: Gitlab Inc. Form 10-K for the year ended January 31, 2024 Filed March 26, 2024 File No. 001-40895 Ladies and Gentlemen: We have received your letter on behalf of our client, Gitlab Inc. (the “Company”), dated November 25, 2024 (the “Staff Comment Letter”), conveying comments of the staff (the “Staff”) of the Securities and Exchange Commission regarding the above-referenced filings. In the Staff Comment Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise when it would provide a response. Per our telephone conversation on December 16, 2024, on behalf of the Company, we advised you that the Company did not receive the Staff Comment Letter until December 16, 2024 because it was flagged as “spam” by the Company’s email system and automatically placed in a segregated folder. The Company is working expeditiously on a response, but given travel schedules and outstanding commitments of key personnel, the Company confirms that it plans to file a response by January 15, 2025. *** Securities and Exchange Commission December 17, 2024 Page 2 Should the Staff have additional questions regarding the foregoing, please do not hesitate to contact me at (206) 389-4533 or Cynthia Hess at (650) 335-7238. Sincerely: /s/ Ryan Mitteness Ryan Mitteness Partner Fenwick & West LLP CC: Robin Schulman Rashmi Chachra Gitlab Inc.