# CORRESP — ETSY INC  (ETSY)  (CIK 0001370637)

> <strong>ETSY INC  (ETSY)  (CIK 0001370637) → SEC staff</strong> · filed 2025-09-10 · ticker ETSY · SIC 7389

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0000950103-25-011511
- **Form:** CORRESP
- **Filer:** ETSY INC  (ETSY)  (CIK 0001370637)
- **CIK:** 0001370637
- **Ticker:** ETSY
- **Filed:** 2025-09-10
- **SIC industry:** 7389
- **HQ:** Brooklyn, NY

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1370637/000095010325011511/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1370637&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for ETSY INC  (ETSY)  (CIK 0001370637)

- UPLOAD — 2025-09-29 — /comment-letter/0000000000-25-010612
- CORRESP — 2025-09-25 — /comment-letter/0001370637-25-000071

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, ETSY INC  (ETSY)  (CIK 0001370637) (CIK 0001370637), filed 2025-09-10, accession 0000950103-25-011511. Retrieved via MORVS 2026-11-04 from https://api.morvs.ai/comment-letter/0000950103-25-011511.

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