November 16, 2022
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, DC 20549
| Attn: | Ms. Melissa Kindelan |
| Ms. Kathleen Collins |
| RE: | CarGurus, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 25, 2022 Form 10-Q for the Quarterly Period Ended June 30, 2022 Filed August 8, 2022 Form 8-K Furnished August 8, 2022 File No. 001-38233 |
Dear Ms. Kindelan and Ms. Collins:
On behalf of CarGurus, Inc. (the “Company”), we are respectfully requesting an extension regarding the proposed date to file the Company’s response to the comment letter dated November 10, 2022 (the “Comment Letter”) from the Staff of the Securities and Exchange Commission regarding the above referenced filings by the Company. In accordance with our recent conversations, the Company expects to provide its response to the Comment Letter no later than December 9, 2022.
Thank you for your consideration of our request. Please call me at (617) 354-0068 should you have any questions or require further information.
Sincerely,
| /s/ Javier Zamora | |
| Javier Zamora | |
| General Counsel and Corporate Secretary |
| cc: | Jason Trevisan, CarGurus, Inc., Chief Executive Officer |
| Laurie Cerveny, Morgan, Lewis & Bockius LLP |