CORRESP 1 filename1.htm znga-corresp.htm

 

699 Eighth Street

San Francisco

California 94103

 

 

 

January 4, 2017

 

VIA EDGAR AND OVERNIGHT MAIL

Securities and Exchange Commission

Division of Corporation Finance

Office of Information Technologies and Services

Mail Stop 4561

100 F Street N.E.

Washington DC 20549

Attention:

Stephen Krikorian, Accounting Branch Chief

 

 

Morgan Youngwood, Staff Accountant

 

 

 

 

Re:

Zynga Inc.

 

 

Form 10-K for Fiscal Year Ended December 31, 2015

 

 

Response dated December 23, 2016

 

 

File No. 001-35375

 

Ladies and Gentlemen:

Zynga Inc. (the “Company” or “we”) is in receipt of comments from the staff (the “Staff”) of the Securities and Exchange Commission received by letter dated December 23, 2016 (the “Staff Letter”) relating to the Company’s Form 10-K for its fiscal year ended December 31, 2015 and filed on February 19, 2016. In the Staff Letter, the Staff requested that we respond within ten business days or advise the Staff when we would provide a response.

We respectfully request an extension until January 19, 2017 to respond to the Staff Letter in order to properly review and finalize the Company’s responses.  The Company remains committed to responding to the Staff Letter promptly.

Thank you for your consideration of our request for an extension.  Please do not hesitate to call me at 415-445-4207 if you have any questions or would like any additional information.

Sincerely,

/s/ Devang Shah

Devang Shah
General Counsel, Secretary and Senior Vice President