Michael A. Brown | March 30, 2021 | Email mbrown@fenwick.com Direct Dial +1 (415) 875-2432 |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Melissa Rocha | |||||||
Dietrich King | ||||||||
J. Nolan McWilliams | ||||||||
Sonia Bednarowski | ||||||||
John Spitz | ||||||||
Michael Volley | ||||||||
Re: | Coinbase Global, Inc. Registration Statement on Form S-1 File No. 333-253482 |
Ladies and Gentlemen:
On behalf of Coinbase Global, Inc. (the “Company”), we are submitting this letter to confirm to the staff of the U.S. Securities and Exchange Commission that the Company will endeavor, and it is our understanding that the financial advisors and any affiliated persons each will endeavor, to conduct its and their activities in connection with the public offering being conducted pursuant to the above-captioned Registration Statement on Form S-1 in compliance with Regulation M (to the extent that Regulation M applies to such activities).
Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact the undersigned at (310) 434-5401, or, in his absence, Ran Ben-Tzur at (310) 434-5403.
* * *
Sincerely, | |||||
By: | /s/ Michael A. Brown | ||||
Michael A. Brown | |||||
Partner | |||||
FENWICK & WEST LLP | |||||
cc: | Brian Armstrong, Chief Executive Officer | ||||
Alesia J. Haas, Chief Financial Officer | |||||
Paul Grewal, Esq. | |||||
Juan Suarez, Esq. | |||||
Doug Sharp, Esq. | |||||
Coinbase Global, Inc. |
Mark Stevens, Esq. | |||||
Ran Ben-Tzur, Esq. | |||||
Faisal Rashid, Esq. | |||||
Jennifer Hitchcock, Esq. | |||||
Fenwick & West LLP |