United States securities and exchange commission logo
June 1, 2021
Michael A. Cheah
General Counsel and Secretary
Vimeo, Inc.
555 West 18th Street
New York, New York 10011
Re: Vimeo, Inc.
Registration
Statement on Form S-1
Filed May 26, 2021
File No. 333-256513
Dear Mr. Cheah:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456
or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jenna Levine