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
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<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>