SEC Comment Letter 0000000000-24-000865 to Opendoor Technologies Inc. (OPEN) (CIK 0001801169) (OPEN)
Opendoor Technologies Inc. (OPEN) (CIK 0001801169)
Date: Jan. 23, 2024 · CIK: 0001801169 · Accession: 0000000000-24-000865
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File numbers found in text: 001-39253
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United States securities and exchange commission logo
January 23, 2024
Christina Schwartz
Interim Chief Financial Officer
Opendoor Technologies Inc.
410 N. Scottsdale Road, Suite 1600
Tempe, AZ 85288
Re:Opendoor Technologies Inc.
Form 10-K for the year ended December 31, 2022
File No. 001-39253
Dear Christina Schwartz:
We have completed our review of your filing. 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 Real Estate & Construction