0000929638-23-002544.txt : 20240108 0000929638-23-002544.hdr.sgml : 20240108 20230915175221 ACCESSION NUMBER: 0000929638-23-002544 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wayfair Inc. CENTRAL INDEX KEY: 0001616707 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 364791999 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4 COPLEY PLACE CITY: BOSTON STATE: MA ZIP: 02116 BUSINESS PHONE: 617 532 6100 MAIL ADDRESS: STREET 1: 4 COPLEY PLACE CITY: BOSTON STATE: MA ZIP: 02116 CORRESP 1 filename1.htm


September 15, 2023


United States Securities and Exchange Commission
Division of Corporate Finance
Office of Trade & Services
Washington, D.C. 20549

RE:   
Wayfair Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 23, 2023
File No. 001-36666

Dear Ms. Majmudar and Ms. Dorin:

We acknowledge receipt of your comment letter dated September 13, 2023, regarding Wayfair Inc.’s Form 10-K for Fiscal Year Ended December 31, 2022. We respectfully request additional time to research, draft, internally review, and respond to your letter, with an anticipated filing of our response on or before Thursday, October 12, 2023.

We appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension request. Please contact me at 617-880-8108 or at KGulliver@wayfair.com with any questions or concerns.

Sincerely,


/s/ Kate Gulliver

Kate Gulliver
Chief Financial Officer
Wayfair Inc.




cc:
Niraj Shah, Chief Executive Officer
Enrique Colbert, General Counsel
Laurie A. Cerveny, Morgan, Lewis & Bockius LLP
Celia A. Soehner, Morgan, Lewis & Bockius LLP