On behalf of Coinbase Global, Inc. (the “Company”), we are submitting this letter to confirm to the staff of the U.S. Securities and Exchange Commission that the Company will endeavor, and it is our understanding that the financial advisors and any affiliated persons each will endeavor, to conduct its and their activities in connection with the public offering being conducted pursuant to the above-captioned Registration Statement on Form S-1 in compliance with Regulation M (to the extent that Regulation M applies to such activities).
Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact the undersigned at (310)
434-5401, or, in his absence, Ran Ben-Tzur at (310) 434-5403.
