1STDIBS.COM, INC.
51 Astor Place, 3rd Floor
New York, New York, 10003
June 7, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | 1stdibs.com, Inc. - Registration Statement – Form S-1 |
File No. 333-256188
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 1stdibs.com, Inc. (the “Registrant”) hereby requests that the above-referenced registration statement on Form S-1 (File No. 333-256188) (the “Registration Statement”) be declared effective on June 9, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Davina K. Kaile and Christopher Wing of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Davina K. Kaile of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, at (650) 233-4564, or in her absence, Christopher Wing at (212) 858-1124.
Under separate cover, BofA Securities, Inc. and Barclays Capital Inc., as representatives of the underwriters, will send the Commission a letter joining in this request for acceleration of the effective date.
[Signature Page Follows]
| Sincerely, | ||
| 1STDIBS.COM, INC. | ||
| By: | /s/ David S. Rosenblatt | |
| David S. Rosenblatt, Chief Executive Officer | ||
| cc: | David S. Rosenblatt, 1stdibs.com |
Tu Nguyen, 1stdibs.com
Ronald A. Fleming, Jr., Pillsbury Winthrop Shaw Pittman LLP
Davina K. Kaile, Pillsbury Winthrop Shaw Pittman LLP
Stephen M. Davis, Goodwin Procter LLP
Edwin M. O’Connor, Goodwin Procter LLP
Erica D. Kassman, Goodwin Procter LLP