Coupang, Inc.

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

Republic of Korea 05510

March 3, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Notice of disclosure filed in Annual Report on Form 10-K under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), notice is hereby provided that Coupang, Inc. has made disclosure pursuant to such provisions in its Annual Report on Form 10-K for the year ended December 31, 2021, which was filed with the Securities and Exchange Commission on March 3, 2022. There were no new transactions identified for disclosure pursuant to Section 13(r) for the fourth quarter of 2021.

Respectfully submitted,

Coupang, Inc.

By:	/s/ Harold Rogers
	Harold Rogers
	General Counsel and Chief Administrative Officer