<SEC-DOCUMENT>0001088875-24-000109.txt : 20241104
<SEC-HEADER>0001088875-24-000109.hdr.sgml : 20241104
<ACCEPTANCE-DATETIME>20241104101513
ACCESSION NUMBER:		0001088875-24-000109
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241104

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Wayfair Inc.
		CENTRAL INDEX KEY:			0001616707
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				364791999
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-88346
		FILM NUMBER:		241421185

	BUSINESS ADDRESS:	
		STREET 1:		4 COPLEY PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
		BUSINESS PHONE:		617 532 6100

	MAIL ADDRESS:	
		STREET 1:		4 COPLEY PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BAILLIE GIFFORD & CO
		CENTRAL INDEX KEY:			0001088875
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		CALTON SQUARE
		STREET 2:		1 GREENSIDE ROW
		CITY:			EDINBURGH
		STATE:			X0
		ZIP:			EH13AN
		BUSINESS PHONE:		00441312752000

	MAIL ADDRESS:	
		STREET 1:		CALTON SQUARE
		STREET 2:		1 GREENSIDE ROW
		CITY:			EDINBURGH
		STATE:			X0
		ZIP:			EH13AN
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001088875-19-000024</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001088875</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>6</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/30/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001616707</issuerCik>
        <issuerName>Wayfair Inc.</issuerName>
        <issuerCusip>37611X100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>4 COPLEY PLACE</com:street1>
          <com:street2>4 COPLEY PLACE</com:street2>
          <com:city>BOSTON</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>BAILLIE GIFFORD &amp; CO</reportingPersonName>
      <citizenshipOrOrganization>X0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>5392085.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>5439120.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>5439120.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.6</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Wayfair Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>4 COPLEY PLACE, 4 COPLEY PLACE, BOSTON, MICHIGAN, 02116.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Baillie Gifford &amp; Co</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Calton Square
1 Greenside Row
Edinburgh
EH1 3AN
Scotland
UK
</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Scotland</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>FI</typeOfPersonFiling>
        <otherTypeOfPersonFiling>Investment Adviser</otherTypeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>5,439,120</amountBeneficiallyOwned>
        <classPercent>5.56</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>5,392,085</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0.00</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>5,439,120</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0.00</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>Securities reported on this Schedule 13G as being beneficially owned by Baillie Gifford &amp; Co. are held by Baillie Gifford &amp; Co. and/or one or more of its investment adviser subsidiaries, which may include Baillie Gifford Overseas Limited, on behalf of investment advisory clients, which may include investment companies registered under the Investment Company Act, employee benefit plans, pension funds or other institutional clients.</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ? 240.14a-11.

By signing below I certify that, to the best of my knowledge and belief, the foreign regulatory scheme applicable to Investment Adviser is substantially comparable to the regulatory scheme applicable to the functionally equivalent U.S. institution(s). I also undertake to furnish to the Commission staff, upon request, information that would otherwise be disclosed in a Schedule 13D.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>BAILLIE GIFFORD &amp; CO</reportingPersonName>
      <signatureDetails>
        <signature>Grant Meikle</signature>
        <title>Threshold &amp; Transaction Reporting Manager</title>
        <date>10/25/2024</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
