| 650 Page Mill Road Palo Alto, CA 94304-1050 PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com |
June 23, 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 |
|
| 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 |
|
| Form 10-Q for the Quarterly Period Ended March 31, 2015 |
|
| Filed May 11, 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 June 17, 2015 containing comments regarding the above-referenced filings. The Company respectfully advises the Staff that it expects to respond to the Staff’s letter no later than July 16, 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/ Katharine A. Martin
Katharine A. Martin
cc: | Vijaya Gadde, Twitter, Inc. |
Sean Edgett, Twitter, Inc.
Lisa Stimmell, Wilson Sonsini Goodrich & Rosati, P.C.
AUSTIN BEIJING BRUSSELS GEORGETOWN, DE HONGKONG LOS ANGELES NEW YORK
PALO ALTO SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC