Calise Y. Cheng

T: + 650 843 5172

ccheng@cooley.com

March 10, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

Attn:     Amy Geddes

Doug Jones

Taylor Beech

Erin Jaskot

Re:	Coupang, Inc.
	Amendment No. 2 to Registration Statement on Form S-1
	Filed March 9, 2021
	File No. 333-253030

Ladies and Gentlemen:

On behalf of Coupang, Inc. (the “Company”), we are providing this letter in response to comments (the “Comments”) received from the staff of the U.S. Securities and Exchange Commission’s Division of Corporation Finance (the “Staff”) by teleconference on March 9, 2021 with respect to the Company’s Amendment No. 2 to Registration Statement on Form S-1, filed on March 9, 2021 (the “Registration Statement”).

Attached are the Company’s proposed changes to the Registration Statement to address the Comments, which changes will be reflected in the Company’s final prospectus to be filed pursuant to Rule 424(b) under the Securities Act of 1933, as amended.

* * *

Please contact me at (650) 843-5172 with any questions or further comments regarding our responses to the Staff’s Comments.

Cooley LLP 3175 Hanover Street Palo Alto, CA 94304-1130

t: (650) 843-5000 f: (650) 849-7400 cooley.com

March 10, 2021

Page 2

Sincerely,

/s/ Calise Y. Cheng

Calise Y. Cheng

cc:       Bom Suk Kim, Coupang, Inc.

Gaurav Anand, Coupang, Inc.

Eric C. Jensen, 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

Cooley LLP 3175 Hanover Street Palo Alto, CA 94304-1130

t: (650) 843-5000 f: (650) 849-7400 cooley.com