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CORRESP Filing

Coupang, Inc.
Date: July 1, 2025 · CIK: 0001834584 · Accession: 0001834584-25-000129

Regulatory Compliance Financial Reporting Internal Controls

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Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-40115

Referenced dates: June 26, 2025

Date
June 30, 2025
Author
Jonathan Lee
Form
CORRESP
Company
Coupang, Inc.

Letter

Document June 30, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F. Street, N.E. Washington, D.C. 20549 Re: Coupang, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-40115 Dear Ms. Geddes and Mr. Friedman: Coupang, Inc. is in receipt of the comment letter dated June 26, 2025 from the staff of the Securities and Exchange Commission Division of Corporation Finance regarding the above-referenced filing. Pursuant to our request to Amy Geddes for an extension of time to respond, we hereby confirm that we will respond to the comment letter on or before July 25, 2025. If you have any questions, please do not hesitate to contact me by email at jonlee@coupang.com. Sincerely, /s/ Jonathan Lee Jonathan Lee Chief Accounting Officer cc: Harold Rogers, General Counsel & Chief Administrative Officer, Coupang, Inc. Ruby Alexander, VP, Deputy General Counsel & Corporate Secretary, Coupang, Inc. Lori Zyskowski, Gibson, Dunn & Crutcher LLP

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CORRESP
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 filename1.htm

 Document June 30, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F. Street, N.E. Washington, D.C. 20549 Re:     Coupang, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-40115 Dear Ms. Geddes and Mr. Friedman: Coupang, Inc. is in receipt of the comment letter dated June 26, 2025 from the staff of the Securities and Exchange Commission Division of Corporation Finance regarding the above-referenced filing. Pursuant to our request to Amy Geddes for an extension of time to respond, we hereby confirm that we will respond to the comment letter on or before July 25, 2025. If you have any questions, please do not hesitate to contact me by email at jonlee@coupang.com. Sincerely, /s/ Jonathan Lee Jonathan Lee Chief Accounting Officer cc:     Harold Rogers, General Counsel & Chief Administrative Officer, Coupang, Inc. Ruby Alexander, VP, Deputy General Counsel & Corporate Secretary, Coupang, Inc.     Lori Zyskowski, Gibson, Dunn & Crutcher LLP