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
