CORRESP

February 4, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Crypto Assets

Office of Finance

100 F Street, NE

Washington, DC 20549


Attention:		Ms. Michelle Miller
		Mr. Robert Telewicz
		Ms. Lulu Cheng
		Mr. John Dana Brown


Re:		Coinbase Global, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2022
		Form 10-K for Fiscal Year Ended December 31, 2023
		Form 10-Q for Fiscal Quarter Ended September 30, 2024
		Response dated November 15, 2024
		File No. 001-40289

Ladies and Gentlemen:

We have received your letter on behalf of our client, Coinbase Global, Inc. (the “Company”), dated January 23, 2025 (the “Staff Comment Letter”), conveying comments of the staff (the “Staff”) of the Securities and Exchange Commission regarding the above-referenced filings. In the Staff Comment Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise when it would provide a response. Per our telephone conversation on February 4, 2025, on behalf of the Company, we advised the Staff that the Company will file a response by February 13, 2025, which is the date on which the Company anticipates filing its Annual Report on Form 10-K for the fiscal year ended December 31, 2024.

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