# EDGAR Filing Document

**Accession Number:** 0001370637
**File Stem:** 0000950103-25-011511
**Filing Date:** 2025-9
**Character Count:** 2104
**Document Hash:** c34ef39debe06870ac6397997efc18e4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-25-011511.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0000950103-25-011511

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250910

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ETSY INC
- **CENTRAL INDEX KEY:** 0001370637
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 117 ADAMS STREET
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11201
- **BUSINESS PHONE:** (718) 880-3660

**MAIL ADDRESS:**
- **STREET 1:** 117 ADAMS STREET
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11201

<u>VIA EDGAR</u>

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

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| | |
|:---|:---|
| **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.

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| |
|:---|
| Very truly yours, |
| /s/ Nicole Brookshire |
| Nicole Brookshire |

---

cc: Etsy, Inc. <br> Lanny Baker, Chief Financial Officer <br> Colin Stretch, Chief Legal Officer and Corporate Secretary