United States securities and exchange commission logo

                               February 16, 2021

       Gregg Winiarski
       Executive Vice President, General Counsel and Secretary
       555 West 18th Street
       New York, New York 10011

                                                        Re: IAC/InterActiveCorp
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed February 2,
                                                            File No. 333-251656

       Dear Mr. Winiarski:

             We have reviewed your amended registration statement and have the
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 21, 2021 letter.

       Registration Statement on S-4/A

       Trends in Our Favor, page 149

   1.                                                   In the revised
disclosure on page 149, you cite a 2020 study by GlobalWebIndex that was
                                                        completed for Vimeo.
Please file a consent by GlobalWebIndex as an exhibit to the
                                                        registration statement
or tell us why it is not required. Refer to Rule 436 of the Securities
       Information about SpinCo after the Spin-Off
       Management Overview, page 162

   2.                                                   Please clarify the
portion of your response to prior comment 5 that indicates you do not
                                                        regularly calculate or
use NRR as an internal operating metric with respect to self-serve
 Gregg Winiarski
February 16, 2021
Page 2
       You may contact Morgan Youngwood, Staff Accountant, at (202) 551-3479 or
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
comments on the financial statements and related matters. Please contact
Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202)
551-3453 with any
other questions.

FirstName LastNameGregg Winiarski
                                                          Division of
Corporation Finance
Comapany NameIAC/InterActiveCorp
                                                          Office of Technology
February 16, 2021 Page 2
cc:       Jenna E. Levine
FirstName LastName