VIA EDGAR
September 10, 2025
Mr. Robert Shapiro
Mr. Doug Jones
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Etsy, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2024 | |
| File No. 001-36911 |
Dear Mr. Shapiro and Mr. Jones,
On behalf of our client, Etsy, Inc. (the “Company”), we are submitting this letter in response to your correspondence dated September 8, 2025 concerning the Company’s Form 10-K for the fiscal year ended December 31, 2024. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company respectfully requests a five business day extension of the original due date requested by the Staff in order to allow it to prepare a response to the Staff’s comments. We anticipate that the Company’s response will be submitted to your office no later than September 29, 2025.
| Very truly yours, | ||
| /s/ Nicole Brookshire | ||
| Nicole Brookshire | ||
| cc: | Etsy, Inc. |
| Lanny Baker, Chief Financial Officer | |
|
Colin Stretch, Chief Legal Officer and Corporate Secretary |