Correspondence 0001193125-23-245774 from Coinbase Global, Inc. (COIN)
Coinbase Global, Inc.
Date: Sept. 28, 2023 · CIK: 0001679788 · Accession: 0001193125-23-245774
AI Filing Summary & Sentiment
File numbers found in text: 001-40289
Letter
September 28, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
Office of Finance
100 F Street, NE
Washington, DC 20549
Attention: Ms. Michelle Miller
Ms. Bonnie Baynes
Ms. Lulu Cheng
Ms. Sandra Hunter Berkheimer
Re: Coinbase Global, Inc.
Form 10-K for the year ended December 31, 2022
Filed February 21, 2023
Form 10-Q for the period ended June 30, 2023
Filed August 3, 2023
Form 8-K filed January 10, 2023
Form 8-K filed May 4, 2023
File No. 001-40289
Ladies and Gentlemen:
We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated September 22, 2023 (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 (the “Initial Response Date”) or advise when it would provide a response. Per our telephone conversation on September 27, 2023, on behalf of the Company, we advised that due to the proximity of the receipt of the Staff Comment Letter and the Initial Response Date to the Company’s quarter end review process, the Company will file a response by October 20, 2023.
***
Securities and Exchange Commission
September 28, 2023
Page 2
Should the Staff have additional questions regarding the foregoing, please do not hesitate to contact me at (415) 875-2432 or Ran Ben-Tzur at (650) 335-7613.
Sincerely,
/s/ Michael Brown
Show Raw Text
CORRESP 1 filename1.htm CORRESP September 28, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Crypto Assets Office of Finance 100 F Street, NE Washington, DC 20549 Attention: Ms. Michelle Miller Ms. Bonnie Baynes Ms. Lulu Cheng Ms. Sandra Hunter Berkheimer Re: Coinbase Global, Inc. Form 10-K for the year ended December 31, 2022 Filed February 21, 2023 Form 10-Q for the period ended June 30, 2023 Filed August 3, 2023 Form 8-K filed January 10, 2023 Form 8-K filed May 4, 2023 File No. 001-40289 Ladies and Gentlemen: We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated September 22, 2023 (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 (the “Initial Response Date”) or advise when it would provide a response. Per our telephone conversation on September 27, 2023, on behalf of the Company, we advised that due to the proximity of the receipt of the Staff Comment Letter and the Initial Response Date to the Company’s quarter end review process, the Company will file a response by October 20, 2023. *** Securities and Exchange Commission September 28, 2023 Page 2 Should the Staff have additional questions regarding the foregoing, please do not hesitate to contact me at (415) 875-2432 or Ran Ben-Tzur at (650) 335-7613. Sincerely, /s/ Michael Brown Michael Brown Partner Fenwick & West LLP CC: Brian Armstrong Alesia Haas Paul Grewal, Esq. Molly Abraham, Esq. Coinbase Global, Inc. Ran Ben-Tzur, Esq. Jennifer Hitchcock, Esq. Fenwick & West LLP