September 15, 2023
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Trade & Services
Washington, D.C. 20549
| RE: | Wayfair Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 23, 2023
File No. 001-36666 |
Dear Ms. Majmudar and Ms. Dorin:
We acknowledge receipt of your comment letter dated September 13, 2023, regarding Wayfair Inc.’s Form 10-K for Fiscal Year Ended December 31, 2022. We respectfully request additional time to research, draft, internally review, and respond to your letter, with an anticipated filing of our response on or before Thursday, October 12, 2023.
We appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension request. Please contact me at 617-880-8108 or at KGulliver@wayfair.com with any questions or concerns.
Sincerely,
/s/ Kate Gulliver
Kate Gulliver
Chief Financial Officer
Wayfair Inc.
| cc: | Niraj Shah, Chief Executive Officer
Enrique Colbert, General Counsel
Laurie A. Cerveny, Morgan, Lewis & Bockius LLP
Celia A. Soehner, Morgan, Lewis & Bockius LLP |
