 | 650 Page Mill Road Palo Alto, CA94304-1050
PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com |
April 21, 2015
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Patrick Gilmore. Accounting Branch Chief | |
| Christine Dietz, Assistant Chief Accountant | ||
| Frank Knapp, Staff Accountant | ||
| Barbara C. Jacobs, Assistant Director | ||
| Mitchell Austin, Staff Attorney | ||
| Re: | Twitter, Inc. | |
| Form 10-K for the Fiscal Year Ended December 31, 2014 | ||
| Filed March 2, 2015 | ||
| File No. 001-36164 | ||
Ladies and Gentlemen:
On behalf of Twitter, Inc. (the “Company”), we respectfully advise the staff (the “Staff”) of the Securities and Exchange Commission that the Company is in receipt of the Staff’s letter dated April 13, 2015 containing comments regarding the above-referenced filing. The Company respectfully advises the Staff that it expects to respond to the Staff’s letter no later than May 11, 2015.
Please do not hesitate to contact me at (650) 493-9300 if you have any questions or require additional information. I thank you in advance for your consideration.
| Sincerely, | ||
| WILSON SONSINI GOODRICH & ROSATI | ||
| Professional Corporation | ||
| /s/ Lisa Stimmell | ||
| Lisa Stimmell | ||
| cc: | Richard Costolo, Twitter, Inc. |
Sean Edgett, Twitter, Inc.
Katharine A. Martin, Wilson Sonsini Goodrich & Rosati, P.C.
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