October 25, 2023
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Anuja A. Majmudar and Karina Dorin
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RE:
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Wayfair Inc.
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Form 10-K for Fiscal Year Ended December 31, 2022
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Response dated October 12, 2023
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File No. 001-36666
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Dear Ms. Dorin and Ms. Majmudar:
Wayfair Inc. (the "Company", "we" or "our"), respectfully submits this letter in acknowledgement of your comment letter dated October 24, 2023 (the “October Comment
Letter”) regarding Wayfair Inc.’s Form 10-K for the fiscal year ended December 31, 2022 and our prior response dated October 12, 2023. We respectfully request additional time to respond to the October Comment Letter, with our response anticipated to be
submitted on or before Wednesday, November 22, 2023.
We appreciate your assistance in this matter and will be pleased to provide additional information you may
need regarding this extension request. Please contact me at 1.617.880.8108 or at KGulliver@wayfair.com, or Celia Soehner of Morgan, Lewis & Bockius LLP at 1.412.560.7441 or celia.soehner@morganlewis.com, with any questions or concerns.
Sincerely,
/s/ Kate Gulliver
Kate Gulliver
Chief Financial Officer
Wayfair Inc.
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cc:
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Niraj Shah, Chief Executive Officer
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Enrique Colbert, General Counsel
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Laurie A. Cerveny, Morgan, Lewis & Bockius LLP
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Celia A. Soehner, Morgan, Lewis & Bockius LLP
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