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SEC Comment Letter 0000000000-25-002910 to Coinbase Global, Inc. (COIN)

Coinbase Global, Inc.
Date: March 17, 2025 · CIK: 0001679788 · Accession: 0000000000-25-002910

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File numbers found in text: 001-40289

Date
March 17, 2025
Author
Finance
Form
UPLOAD
Company
Coinbase Global, Inc.

Letter

Re: Coinbase Global, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-40289 Dear Alesia Haas:

March 17, 2025

Alesia Haas Chief Financial Officer Coinbase Global, Inc. c/o The Corporation Trust Company 1209 Orange Street Wilmington, DE 19801

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of Corporation
Finance
Office of Crypto Assets

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 17, 2025

Alesia Haas
Chief Financial Officer
Coinbase Global, Inc.
c/o The Corporation Trust Company
1209 Orange Street
Wilmington, DE 19801

 Re: Coinbase Global, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2022
 Form 10-K for Fiscal Year Ended December 31, 2023
 File No. 001-40289
Dear Alesia Haas:

 We have completed our review of your filings. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of Corporation
Finance
 Office of Crypto Assets
</TEXT>
</DOCUMENT>