Palo Alto, CA 94304-1050
September 28, 2018
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Collins. Accounting Branch Chief
Frank Knapp, Staff Accountant
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed February 23, 2018
Form 10-Q for the Quarterly Period Ended June 30, 2018
Filed July 30, 2018
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 September 24, 2018 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 October 15, 2018.
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.
WILSON SONSINI GOODRICH & ROSATI
/s/ Lisa Stimmell
Sean Edgett, Twitter, Inc.
Katharine A. Martin, Wilson Sonsini Goodrich & Rosati, P.C.
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