TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 1, 2021 Michael A. Cheah General Counsel and Secretary Vimeo, Inc. 555 West 18th Street New York, New York 10011 Re: Vimeo, Inc. Registration Statement on Form S-1 Filed May 26, 2021 File No. 333-256513 Dear Mr. Cheah: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jenna Levine