<SEC-DOCUMENT>0001193125-25-028133.txt : 20250318
<SEC-HEADER>0001193125-25-028133.hdr.sgml : 20250318
<ACCEPTANCE-DATETIME>20250218070040
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ACCESSION NUMBER:		0001193125-25-028133
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ZIFF DAVIS, INC.
		CENTRAL INDEX KEY:			0001084048
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				471053457
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		360 PARK AVE SOUTH
		STREET 2:		17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10010
		BUSINESS PHONE:		212-503-3500

	MAIL ADDRESS:	
		STREET 1:		360 PARK AVE SOUTH
		STREET 2:		17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	J2 GLOBAL, INC.
		DATE OF NAME CHANGE:	20111206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	J2 GLOBAL COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20001221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JFAX COM INC
		DATE OF NAME CHANGE:	19990413
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Ziff Davis, Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>360 Park Avenue South, 17th Floor </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>New York,&nbsp;NY&nbsp;10010 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Via EDGAR
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">February&nbsp;18, 2025 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of
Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C., 20549 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Kathleen Collins and Megan Masterson </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Re: Ziff Davis, Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the Fiscal Year Ended December&nbsp;31, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Filed February&nbsp;26, 2024 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;000-25965</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Collins and Ms.&nbsp;Masterson: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter is being furnished on behalf of Ziff Davis, Inc. (the &#147;Company,&#148; &#147;we,&#148; &#147;us&#148; or &#147;our&#148;) in
response to the comments received from the staff of the Division of Corporation Finance (the &#147;Staff&#148;) of the United States Securities and Exchange Commission (the &#147;Commission&#148;) by letter dated February&nbsp;7, 2025, regarding the
Company&#146;s Annual Report on Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the year ended December&nbsp;31, 2023 that was filed with the Commission on February&nbsp;26, 2024 (File
<FONT STYLE="white-space:nowrap">No.&nbsp;001-25965)</FONT> (the &#147;2023 Form <FONT STYLE="white-space:nowrap">10-K&#148;).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The
headings and numbered paragraphs of this letter correspond to the headings and paragraph numbers contained in the comment letter, and to facilitate your review, the Company has reproduced the text of the Staff&#146;s comments in italicized print
below. Unless otherwise noted, references in this letter to page numbers and section headings refer to page numbers and section headings in the 2023 Form <FONT STYLE="white-space:nowrap">10-K,</FONT> as indicated. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the Fiscal Year Ended December&nbsp;31, 2023 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Notes to Consolidated Financial Statements </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Note 18. Segment Information, page 107 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>1.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note from your response to prior comment 1 that under your new reporting structure, you plan to
aggregate the Technology&nbsp;&amp; Shopping, Gaming&nbsp;&amp; Entertainment and Health&nbsp;&amp; Wellness operating segments into one reportable segment in your December&nbsp;31, 2024 Form <FONT STYLE="white-space:nowrap">10-K.</FONT> Based on
the information provided, we do not believe the aggregation criteria in ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-11</FONT></FONT></FONT> have been met and therefore, object to
your aggregation of the Technology&nbsp;&amp; Shopping, Gaming&nbsp;&amp; Entertainment and Health&nbsp;&amp; Wellness operating segments. Please revise your disclosures accordingly. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Response</U></B><U>:</U> The Company respectfully acknowledges the Staff&#146;s comment. The Company advises the Staff that in future filings, the
Company&#146;s Technology&nbsp;&amp; Shopping, Gaming&nbsp;&amp; Entertainment, and Health&nbsp;&amp; Wellness operating segments will be presented as separate reportable segments. As such, in its 2024 Annual Report on Form <FONT
STYLE="white-space:nowrap">10-K,</FONT> the Company plans to provide disclosures for five reportable segments as follows: 1) Technology&nbsp;&amp; Shopping, 2) Gaming&nbsp;&amp; Entertainment, 3) Health&nbsp;&amp; Wellness, 4) Connectivity, and 5)
Cybersecurity&nbsp;&amp; Martech. </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We appreciate the Staff&#146;s time and attention, and we hope that the foregoing is
responsive to the Staff&#146;s comments. If you have any further questions or need any additional information, please feel free to contact the undersigned at
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">(212)-503-5525</FONT></FONT> at your convenience. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Bret Richter</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Bret Richter</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Chief Financial Officer</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc: Jeremy Rossen, Executive Vice President, General Counsel and Secretary </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc: Kristina Trauger, Proskauer Rose LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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