ANGIE’S LIST, INC.
1030 E. WASHINGTON STREET
INDIANAPOLIS, IN 46202
November 14, 2011
VIA FACSIMILE AND EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3720
100 F Street, N.E.
Washington, D.C. 20549-7010
| Attention: | Larry Spirgel, Assistant Director |
Reid Hooper, Attorney-Adviser
Terry French, Accountant Branch Chief
Sharon Virga, Staff Accountant
| Re: | Angie’s List, Inc. |
Registration Statement on Form S-1
Filed August 25, 2011
File No. 333-176503
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-176503) (the “Registration Statement”) of Angie’s List, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern time, on November 16, 2011, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Martin A. Wellington at (650) 752-2018.
The Company acknowledges the following:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your assistance in this matter.
Very truly yours,
| ANGIE’S LIST, INC. | ||||
| By: | /s/ William S. Oesterle | |||
| Name: William S. Oesterle | ||||
Title: Chief Executive Officer and Director | ||||
| cc: | Martin A. Wellington, Davis Polk & Wardwell LLP |
Francis S. Currie, Davis Polk & Wardwell LLP
