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 May 12, 2026

Ravi Inukonda
Chief Financial Officer
DoorDash, Inc.
303 2nd Street, South Tower, 8th Floor
San Francisco, California 94107

 Re: DoorDash, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2025
 File No. 001-39759
Dear Ravi Inukonda:
 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 Trade &
Services
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CORRESP
 1
 filename1.htm
 
 
 CORRESP 
 
 

 
 May 6, 2026 
 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 
 

 

 

 
 

 
 Attention: 
 
 Aamira Chaudhry 
 
 
 
 Theresa Brillant 
 
 
 
 
 Re:  
 
 DoorDash, Inc. 
 
 
 
 Form 10-K for the Year Ended December 31, 2025 
 
 
 
 Filed February 18, 2026 
 
 
 
 File No. 001-39759 
 Dear Ms. Chaudhry and Ms. Brillant: 
 On behalf of our client, DoorDash, Inc. (“ DoorDash ” or the “ Company ”), we submit this
letter in response to the comment from the staff (the “ Staff ”) of the Securities and Exchange Commission (the “ Commission ”) contained in its letter dated April 30, 2026, relating to the above referenced
Form 10-K filed with the Commission on February 18, 2026 (the “ Form 10-K ”). 
 In this letter, we have recited the comment from the Staff in italicized, bold type and have followed the comment with the
Company’s response. 
 

 
 

 

 Securities and Exchange Commission 
 May 6, 2026 Page
 2
 
 Form 10-K for the Year Ended December 31, 2025
 Report of Independent Registered Public Accounting Firm, page 72 
 
 
 
 1. 
 We note that management’s evaluation of internal control over financial reporting excluded
SevenRooms and Deliveroo in accordance with SEC guidance permitting exclusion of acquisitions in management’s final assessment of internal control over financial reporting for the fiscal year in which the acquisition occurred. Please tell us
how your auditors considered this information in providing their report pursuant to PCAOB AS 2201, including paragraph B16. 
 The Company respectfully acknowledges the Staff’s comment regarding the Report of Independent Registered Public
Accounting Firm and how the Company’s independent registered public accounting firm considered management’s exclusion of SevenRooms Inc. and Deliveroo plc from its assessment of internal control over financial reporting. 
 As disclosed in the Form 10-K, management excluded SevenRooms Inc. and Deliveroo plc from its assessment of the
effectiveness of the Company’s internal control over financial reporting as of December 31, 2025, consistent with SEC guidance permitting the exclusion of businesses acquired during the fiscal year of acquisition. In connection with its
audit of internal control over financial reporting, the Company’s independent registered public accounting firm considered management’s exclusion of these acquired businesses in accordance with PCAOB Auditing Standard No. 2201,
including paragraph B16. Based on its consideration of management’s exclusion, including the relative significance
of the excluded entities, the auditor determined that it was appropriate to include explanatory language in its report describing the exclusion of SevenRooms Inc. and Deliveroo plc from both management’s assessment and the auditor’s
evaluation of internal control over financial reporting and that the omission of such language in their report was inadvertent. The Company has conferred with its independent registered public accounting firm, and the auditor has amended its Report
of Independent Registered Public Accounting Firm accordingly. The amended report clarifies that the internal control over financial reporting of SevenRooms Inc. and Deliveroo plc associated with approximately 7% of total assets (excluding acquired
goodwill and intangible assets) and approximately 3% of total revenues included in the Company’s consolidated financial statements for the year ended December 31, 2025 was excluded. 
 The auditor has informed the Company that no subsequently discovered facts or other circumstances were identified in
connection with the discovery of the omission. Further, based on the auditor’s audit scope, considerations, and documentation, the auditor’s workpapers already reflected the explanatory language included in management’s assessment
of internal control over financial reporting, and no new information was obtained nor were any additional audit procedures required. Accordingly, the audit documentation continues to stand as originally issued, and the update represents an
administrative and clerical modification to the auditor’s report rather than a substantive audit matter. The
Company has filed an amendment to its Form 10-K on Form 10-K/A to include the amended report, as well as Item 8 and updated certifications, and respectfully submits that
the amended filing has addressed the Staff’s comment. ***** 
 

 
 

 

 Securities and Exchange Commission 
 May 6, 2026 Page
 3
 
 Please direct any questions regarding the Company’s responses or the
Form 10-K to me at (650) 565-3574 or rpavri@wsgr.com. 
 

 

 

 
 Sincerely, 
 
 
 
 WILSON SONSINI GOODRICH & ROSATI 
 
 Professional Corporation 
 
 
 
 /s/ Rezwan D. Pavri 
 
 Rezwan D. Pavri 
 
 
 
 cc: 
 Tony Xu, DoorDash, Inc. 
 Ravi Inukonda, DoorDash, Inc. 
 Tia A. Sherringham, DoorDash, Inc. 
 Gordon Lee, DoorDash, Inc. 
 Lisa L. Stimmell, Wilson Sonsini Goodrich & Rosati, P.C. 
 Lang Liu, Wilson Sonsini Goodrich & Rosati, P.C.

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<TEXT>
 April 30, 2026

Ravi Inukonda
Chief Financial Officer
DoorDash, Inc.
303 2nd Street, South Tower, 8th Floor
San Francisco, California 94107

 Re: DoorDash, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2025
 File No. 001-39759
Dear Ravi Inukonda:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2025
Report of Independent Registered Public Accounting Firm, page 72

1. We note that management's evaluation of internal control over financial
reporting
 excluded SevenRooms and Deliveroo in accordance with SEC guidance
permitting
 exclusion of acquisitions in management's final assessment of internal
control over
 financial reporting for the fiscal year in which the acquisition
occurred. Please tell us
 how your auditors considered this information in providing their report
pursuant to
 PCAOB AS 2201, including paragraph B16.
 April 30, 2026
Page 2

 In closing, 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.

 Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at
202-551-3307
with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
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