# EDGAR Filing Document

**Accession Number:** 0001579878
**File Stem:** 0001628280-25-036331
**Filing Date:** 2025-7
**Character Count:** 3511
**Document Hash:** 5b2f18311dae3a8035094905a07d28b6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-036331.hdr.sgml**: 20250925

**ACCESSION NUMBER**: 0001628280-25-036331

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250729

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Figma, Inc.
- **CENTRAL INDEX KEY:** 0001579878
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 462843087
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 760 MARKET ST.
- **STREET 2:** FLOOR 5
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94102
- **BUSINESS PHONE:** 415-890-5404

**MAIL ADDRESS:**
- **STREET 1:** 760 MARKET ST.
- **STREET 2:** FLOOR 5
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94102

July 29, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Uwem Bassey |
| | Larry Spirgel |
| | Anastasia Kaluzienski |
| | Robert Littlepage |

---

**Re: Figma, Inc.**

**Registration Statement on Form S-1, as amended**

**File No. 333-288451**

**Acceleration Request** 

**Requested Date: July 30, 2025**

**Requested Time: 4:00 P.M. Eastern Time** 

To the addressees set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "**Securities Act**"), we, as representatives of the several underwriters, hereby join in the request of Figma, Inc. (the "**Company**") for acceleration of the effective time of the above-referenced registration statement (the "**Registration Statement**"), requesting effectiveness as of 4:00 P.M., Eastern Time, on July 30, 2025, or at such later time as the Company or its outside counsel, Fenwick & West LLP, may request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

Pursuant to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[*Signature page follows*]

------

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| MORGAN STANLEY & CO. LLC | MORGAN STANLEY & CO. LLC |
| GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| ALLEN & COMPANY LLC | ALLEN & COMPANY LLC |
| As representatives of the several underwriters | As representatives of the several underwriters |
| MORGAN STANLEY & CO. LLC | MORGAN STANLEY & CO. LLC |
| By: | /s/ Rizvan Dhalla |
| Name: | Rizvan Dhalla |
| Title: | Managing Director |
| GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| By: | /s/ Charlie Black |
| Name: | Charlie Black |
| Title: | Managing Director |
| ALLEN & COMPANY LLC | ALLEN & COMPANY LLC |
| By: | /s/ Peter DiIorio |
| Name: | Peter DiIorio |
| Title: | General Counsel |

---

*[Signature Page to Underwriters' Acceleration Request]*