Coupang, Inc.

Tower 730, 570, Songpa-daero, Songpa-gu, Seoul

Republic of Korea

05510

March 8, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Amy Geddes
	Doug Jones
	Taylor Beech
	Erin Jaskot

RE:	Coupang, Inc.
	Registration Statement on Form S-1
	File No. 333-253030

Ladies and Gentlemen:

Coupang, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on Wednesday, March 10, 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 Eric C. Jensen, Calise Y. Cheng and Natalie Y. Karam of Cooley 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 Calise Y. Cheng of Cooley LLP, counsel to the Registrant, at (650) 843 5172, or in her absence, Eric C. Jensen at (650) 843 5049.

[Signature Page Follows]

Very truly yours,
Coupang, Inc.
By:	/s/ Gaurav Anand
Name:	Gaurav Anand
Title:	Chief Financial Officer

cc:	Bom Suk Kim, Coupang, Inc.
	Eric C. Jensen, Cooley LLP
	Calise Y. Cheng, Cooley LLP
	Natalie Y. Karam, Cooley LLP
	Tad J. Freese, Latham & Watkins LLP
	Richard A. Kline, Latham & Watkins LLP
	Sarah Axtell, Latham & Watkins LLP
	Brian D. Paulson, Latham & Watkins LLP

[Company Signature Page to Acceleration Request]