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Wilson Sonsini Goodrich & Rosati Professional Corporation
650 Page Mill Road Palo Alto, California 94304-1050
O: 650.493.9300 F: 650.493.6811 |
March 3, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Inessa Kessman |
| Lisa Etheredge |
| Re: | Twilio Inc. |
| Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2021 |
| File No. 001-37806 |
Dear Ms. Kessman and Ms. Etheredge:
Reference is made to that certain comment letter (the “Comment Letter”) of the staff of the Securities and Exchange Commission, dated February 2, 2023, regarding the above referenced Form 10-K (the “Form 10-K”) (File No. 001-37806) of Twilio Inc. (the “Company”). As noted in our correspondence on February 16, 2023, the Company expected to respond to the Comment Letter on or before March 3, 2023.
Pursuant to the Company’s request by telephone conference with Inessa Kessman on March 2, 2023, the Company requests an extension of an additional three business days so that the Company may devote the appropriate amount of time and resources to ensure a sufficient response. The Company plans to provide a response to the Comment Letter on or before March 8, 2023.
Please do not hesitate to call me at (650) 430-1175 with any questions.
| Sincerely, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
| /s/ Rezwan D. Pavri |
| Rezwan D. Pavri |
| cc: | Aidan Viggiano, Twilio Inc. |
Dana Wagner, Twilio Inc.
Juliana Chen, Twilio Inc.
Nate Troup, Twilio Inc.
Colin Conklin, Wilson Sonsini Goodrich & Rosati, P.C.
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