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                               December 4, 2020

       Brian Chesky
       Chief Executive Officer
       Airbnb, Inc.
       888 Brannan Street
       San Francisco, CA 94103

                                                        Re: Airbnb, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed December 1,
2020
                                                            File No. 333-250118

       Dear Mr. Chesky:

              We have reviewed your registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1

       Use of Proceeds, page 111

   1.                                                   We note that you have
identified the principal purposes of the net proceeds that you will
                                                        receive from the
offering and the approximate amount intended to be used to satisfy "a
                                                        portion of the
anticipated tax withholding and remittance obligations related to the initial
                                                        settlement of certain
RSUs." Please also include the approximate amount intended to be
                                                        used for each other
listed purpose. Refer to Item 504 of Regulation S-K.
   2.                                                   Here and elsewhere in
the filing you disclose that you anticipate tax withholding and
                                                        remittance obligations
of approximately $1.2 billion related to the settlement of your
                                                        outstanding RSUs in
connection with this offering. On page F-12 you disclose an
                                                        estimated obligation of
approximately $1.1 billion and it appears that approximately $1.1
                                                        billion is used in your
pro forma financial information. Please revise for consistency.
 Brian Chesky
Airbnb, Inc.
December 4, 2020
Page 2
Exhibits

3.       Please file the Voting Agreement to be entered into by the company   s
founders described
         on pages 273, 311, and 325 of your prospectus. Although the company is
not a party to
         the agreement, we note that Item 601(b)(10)(i)(B) requires contracts
in which the
         registrant has a beneficial interest to be filed as an exhibit.
General

4.       Please supplementally provide us with copies of all written
communications, as defined in
         Rule 405 under the Securities Act, that you, or anyone authorized to
do so on your behalf,
         present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
         not they retain copies of the communications. Please contact the staff
member associated
         with the review of this filing to discuss how to submit the materials,
if any, to us for our
         review.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Blaise Rhodes at 202-551-3774 or Adam Phippen at
202-551-3336 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Taylor Beech at 202-551-4515 or Erin Jaskot at 202-551-3442 with any
other questions.



FirstName LastNameBrian Chesky                                 Sincerely,
Comapany NameAirbnb, Inc.
                                                               Division of
Corporation Finance
December 4, 2020 Page 2                                        Office of Trade
& Services
FirstName LastName