555 West 18th Street
New York, NY 10011
June 1, 2021
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
|Registration Statement on Form S-1|
|File No. 333-256513|
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form S-1 (File No. 333-256513) (the “Registration Statement”) filed by Vimeo, Inc., formerly named Vimeo Holdings, Inc. (the “Registrant”) with the U.S. Securities and Exchange Commission on May 26, 2021.
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of effectiveness of the Registration Statement so that it will be made effective at 4:00 p.m., Washington, D.C. time on June 3, 2021, or as soon thereafter as practicable.
Please contact Andrew J. Nussbaum at (212) 403-1269 or by email at AJNussbaum@wlrk.com or Jenna E. Levine at (212) 403-1172 or by email at JELevine@wlrk.com with any questions you may have concerning this request. In addition, please contact any of the foregoing when this request for acceleration has been granted.
[Signature Page Follows]
|Very truly yours,|
|By:||/s/ Michael A. Cheah|
|Name:||Michael A. Cheah|
|Title:||General Counsel and Secretary|
|cc:||Andrew J. Nussbaum, Wachtell, Lipton, Rosen & Katz|
Jenna E. Levine, Wachtell, Lipton, Rosen & Katz