Correspondence 0001193125-25-020223 from Coinbase Global, Inc. (COIN)
Coinbase Global, Inc.
Date: Feb. 4, 2025 · CIK: 0001679788 · Accession: 0001193125-25-020223
AI Filing Summary & Sentiment
File numbers found in text: 001-40289
Letter
February 4, 2025
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
Mr. Robert Telewicz
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 September 30, 2024
Response dated November 15, 2024
File No. 001-40289
Ladies and Gentlemen:
We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated January 23, 2025 (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 February 4, 2025, on behalf of the Company, we advised the Staff that the Company will file a response by February 13, 2025, which is the date on which the Company anticipates filing its Annual Report on Form 10-K for the fiscal year ended December 31, 2024.
***
Securities and Exchange Commission
February 4, 2025
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 at (415) 875-2432.
Sincerely,
/s/ Ran Ben-Tzur
Show Raw Text
CORRESP 1 filename1.htm CORRESP February 4, 2025 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 Mr. Robert Telewicz 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 September 30, 2024 Response dated November 15, 2024 File No. 001-40289 Ladies and Gentlemen: We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated January 23, 2025 (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 February 4, 2025, on behalf of the Company, we advised the Staff that the Company will file a response by February 13, 2025, which is the date on which the Company anticipates filing its Annual Report on Form 10-K for the fiscal year ended December 31, 2024. *** Securities and Exchange Commission February 4, 2025 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 at (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