Expensify, Inc.
401 SW 5th Ave
Portland, Oregon 97204
November 5, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Service
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Lisa Etheredge | ||||
| Robert Littlepage | |||||
| Alexandra Barone | |||||
| Jeffrey Kauten | |||||
Re: Expensify, Inc. Registration Statement on Form S-1 (Form No. 333-260297)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-260297) (the “Registration Statement”) of Expensify, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 9, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Tad Freese at (650) 463-3060 or Alexa Berlin at (312) 777-7201.
Thank you for your assistance in this matter.
| Very truly yours, | |||||
| EXPENSIFY, INC. | |||||
| By: | /s/ Ryan Schaffer | ||||
| Ryan Schaffer | |||||
| Chief Financial Officer | |||||
| Cc: (via email) | |||||
| Ryan Schaffer, Chief Financial Officer, Expensify, Inc. | |||||
| Alexa M. Berlin, Latham & Watkins LLP | |||||
| Benjamin A. Potter, Latham & Watkins LLP | |||||
| Christopher Shoff, Latham & Watkins LLP | |||||
| Dave Peinsipp, Cooley LLP | |||||
| Kristin VanderPas, Cooley LLP | |||||
| Denny Won, Cooley LLP | |||||