Goldman, Sachs & Co.,
200 West Street
New York, New York 10282-2198
November 4, 2013
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Re: | Twitter, Inc. |
| Registration Statement on Form S-1 |
| Filed on October 3, 2013 |
| Registration File No. 333-191552 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933 (the “Act”), we, as representative of the several underwriters, hereby join in the request of Twitter, Inc. (the “Company”) for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 4:00 p.m. Eastern Time on November 6, 2013, or as soon thereafter as practicable.
Pursuant to Rule 460 of the Act, we wish to advise you that we have effected the following distribution of the Company’s preliminary prospectus dated October 24, 2013:
| (i) | Dates of Distribution: October 24, 2013 through the date hereof |
| (ii) | Number of prospective underwriters to whom the preliminary prospectus was furnished: 7 |
| (iii) | Number of prospectuses furnished to investors: approximately 11,549 |
| (iv) | Number of prospectuses distributed to others, including the Company, the Company’s counsel, independent accountants, and underwriters’ counsel: approximately 1,420 |
We, the undersigned, as representative of the several underwriters, have and will, and we have been informed by the participating underwriters that they have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
[Signature page follows]
Very truly yours, | ||
Goldman, Sachs & Co.
Acting severally on behalf of itself and the several underwriters
| ||
By: | Goldman, Sachs & Co. | |
By: | /s/ Adam Greene | |
| Name: Adam Greene | ||
| Title: Vice President | ||
[Signature page to Underwriters’ Acceleration Request]
