TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 24, 2020 Julia Hartz Chief Executive Officer Eventbrite, Inc. 155 5th Street, 7th Floor San Francisco, CA 94103 Re: Eventbrite, Inc. Registration Statement on Form S-1 Filed June 18, 2020 File No. 333-239276 Dear Ms. Hartz: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815. Sincerely, Division of Corporation Finance Office of Technology cc: Kathleen M. Wells, Esq.