April 15, 2019
VIA EDGAR
Jeff N. Kauten
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3040
Re:Pinterest, Inc.
Registration Statement on FormS-1 (File No. 333-230458)
Dear Mr. Kauten:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pinterest, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on FormS-1, as amended, be accelerated so that it will be declared effective by 4:00 p.m., Eastern Time, on April 17, 2019 (the “Effective Date”), or as soon as possible thereafter. We ask, however, that the Registration Statement not be declared effective until you speak to our counsel on the Effective Date.
Please contact Pamela L. Marcogliese of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225 2556, prior to declaring the Registration Statement effective on the Effective Date, or if you have any other questions or concerns regarding this matter.
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Securities and Exchange Commission
Page 2 of 2
Sincerely, |
/s/ Todd Morgenfeld |
Todd Morgenfeld |
Chief Financial Officer |
| cc: | Melissa Walsh |
Stephen Krikorian
Jan Woo
Securities and Exchange Commission
Pamela L. Marcogliese
Ethan A. Klingsberg
Jeffrey D. Karpf
Cleary Gottlieb Steen & Hamilton LLP
Gregg A. Noel
Skadden, Arps, Slate, Meagher & Flom LLP
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