<SEC-DOCUMENT>0001415889-24-007203.txt : 20240307
<SEC-HEADER>0001415889-24-007203.hdr.sgml : 20240307
<ACCEPTANCE-DATETIME>20240307173012
ACCESSION NUMBER:		0001415889-24-007203
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240305
FILED AS OF DATE:		20240307
DATE AS OF CHANGE:		20240307

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Glaser Rachel C
		CENTRAL INDEX KEY:			0001497570
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-36911
		FILM NUMBER:		24731437

	MAIL ADDRESS:	
		STREET 1:		C/O ETSY, INC.
		STREET 2:		117 ADAMS STREET
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11201

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ETSY INC
		CENTRAL INDEX KEY:			0001370637
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		117 ADAMS STREET
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11201
		BUSINESS PHONE:		(718) 880-3660

	MAIL ADDRESS:	
		STREET 1:		117 ADAMS STREET
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11201
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-03072024_100307.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-03-05</periodOfReport>

    <issuer>
        <issuerCik>0001370637</issuerCik>
        <issuerName>ETSY INC</issuerName>
        <issuerTradingSymbol>ETSY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001497570</rptOwnerCik>
            <rptOwnerName>Glaser Rachel C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ETSY, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>117 ADAMS STREET</rptOwnerStreet2>
            <rptOwnerCity>BROOKLYN</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>CHIEF FINANCIAL OFFICER</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Stock Unit</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-03-05</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3458</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3458</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3458</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person has irrevocably elected to satisfy all withholding tax due upon the delivery of shares by authorizing Etsy, Inc. to withhold a sufficient amount of shares to satisfy such tax obligation.</footnote>
        <footnote id="F2">Units correspond 1-for-1 with common stock.</footnote>
        <footnote id="F3">Represents the number of units earned under a performance-based restricted stock unit award (the &quot;PSU&quot;) based on the Issuer's satisfaction of certain performance criteria of the award. In light of the performance-based conditions of the award, the award was not reportable under Section 16 until performance conditions were certified by the Compensation Committee as achieved (which occurred on March 5, 2024). The earned PSUs will vest in equal installments on each of April 1, 2024 and April 1, 2025, provided the Reporting Person remains continuously employed on each vesting date. Each PSU represents the contingent right to receive one share of common stock of the Issuer.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Brittany Keen, Attorney-in-Fact for Rachel Glaser</signatureName>
        <signatureDate>2024-03-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
