Correspondence 0001193125-24-252184 from Coinbase Global, Inc. (COIN)
Coinbase Global, Inc.
Date: Nov. 6, 2024 · CIK: 0001679788 · Accession: 0001193125-24-252184
AI Filing Summary & Sentiment
File numbers found in text: 001-40289
Letter
November 6, 2024
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
Mr. John Dana Brown
Re: Coinbase Global, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Form 10-K for Fiscal Year Ended December 31, 2023
Form 10-Q for Fiscal Quarter Ended June 30, 2024
Response dated May 1, 2024
File No. 001-40289
Ladies and Gentlemen:
We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated October 18, 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 conversations and written correspondence on October 29, 2024 and November 6, 2024, on behalf of the Company, we advised the Staff that the Company will file a response by November 15, 2024.
***
Securities and Exchange Commission
November 6, 2024
Page 2
Should the Staff have additional questions regarding the foregoing, please do not hesitate to contact me at (650) 335-7613 or Michael Brown (415) 875-2432.
Sincerely,
/s/ Ran Ben-Tzur
Show Raw Text
CORRESP 1 filename1.htm CORRESP November 6, 2024 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 Mr. John Dana Brown Re: Coinbase Global, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Form 10-K for Fiscal Year Ended December 31, 2023 Form 10-Q for Fiscal Quarter Ended June 30, 2024 Response dated May 1, 2024 File No. 001-40289 Ladies and Gentlemen: We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated October 18, 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 conversations and written correspondence on October 29, 2024 and November 6, 2024, on behalf of the Company, we advised the Staff that the Company will file a response by November 15, 2024. *** Securities and Exchange Commission November 6, 2024 Page 2 Should the Staff have additional questions regarding the foregoing, please do not hesitate to contact me at (650) 335-7613 or Michael Brown (415) 875-2432. Sincerely, /s/ Ran Ben-Tzur Ran Ben-Tzur Partner Fenwick & West LLP CC: Brian Armstrong Alesia Haas Paul Grewal, Esq. Molly Abraham, Esq. Coinbase Global, Inc. Michael Brown, Esq. Jennifer Hitchcock, Esq. Fenwick & West LLP