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                            September 29, 2022

       Kate Kelly
       Deputy General Counsel and Corporate Secretary
       Meta Platforms, Inc.
       1601 Willow Road
       Menlo Park, California 94025

                                                        Re: Meta Platforms,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 3,
2022
                                                            Form 10-Q for the
Quarterly Period Ended June 30, 2022
                                                            Filed July 28, 2022
                                                            File No. 001-35551

       Dear Ms. Kelly:

              We have reviewed your filings and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Business, page 7

   1.                                                   We note your disclosure
that the Reality Labs segment increased its loss of operations by
                                                        54% from 2020 to 2021.
Given your expectations that the company will continue to make
                                                        significant investments
in technologies to support your stated mission of building the
                                                        metaverse, provide a
meaningful discussion of your current efforts to date. Quantify your
                                                        investments in these
technologies, discuss your plans for monetization, and provide an
                                                        anticipated timeline
for development.
 Kate Kelly
FirstName  LastNameKate  Kelly
Meta Platforms, Inc.
Comapany 29,
September  NameMeta
               2022 Platforms, Inc.
September
Page 2     29, 2022 Page 2
FirstName LastName
Form 10-Q for the Quarterly Period Ended June 30, 2022

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Family of Apps metrics, page 32

2.       We note your disclosure and belief that the reduction in advertising
demand in the second
         quarter was driven by reduced marketer spending as a result of a more
challenging
         macroeconomic environment and as a result of limitations on your ad
targeting and
         measurement tools. You also disclose that other factors relating to
the COVID-19
         pandemic and competitive products and services have impacted your
advertising revenue.
         Please provide a more robust discussion of the current and anticipated
limitations on your
         ability to deliver and measure targeted advertisements to users.
Describe your efforts to
         counteract these limitations. In this regard, please also expand your
discussion of the
         methodological changes regarding the number and structure of ads you
show and of your
         evolving ads business, as referenced on page 40. To the extent
possible, quantify the
         impact each of the trends has had, or is expected to have, on your
advertising revenue.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact contact Lauren Pierce, Staff Attorney, at (202) 551-3887
or Joshua
Shainess, Legal Branch Chief, at at (202) 551-7951 with any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Technology
cc:      Michael Kaplan, Esq.