TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 20, 2021 Eric Sprink Chief Executive Officer Coastal Financial Corporation 5415 Evergreen Way Everett, WA 98203 Re: Coastal Financial Corporation Registration Statement on Form S-3 Filed April 13, 2021 File No. 333-255210 Dear Mr. Sprink: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Susan Block at 202-551-3210 with any questions. Sincerely, Division of Corporation Finance Office of Finance