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                             February 23, 2021

       Anthony Casalena
       Chief Executive Officer
       Squarespace, Inc.
       225 Varick Street, 12th Floor
       New York, New York 10014

                                                        Re: Squarespace, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted January
27, 2021
                                                            CIK No. 0001496963

       Dear Mr. Casalena:

              We have reviewed your draft registration statement and have the
following 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 submitted January 27, 2021

       Cover Page

   1.                                                   It appears you intend
to include cover page disclosure of the voting power controlled by
                                                        Mr. Casalena. Please
revise to clarify that you will be a "controlled company" as a result
                                                        of Mr. Casalena's
voting power and provide a cross-reference to a longer discussion of the
                                                        exemptions available to
you as a "controlled company."
   2.                                                   You disclose that
recent purchase prices of your Class A common stock in private
                                                        transactions may have
little or no relation to the opening price of shares of your Class A
                                                        common stock on the
NYSE. Please clarify whether there has been any private trading in
                                                        your stock. If there
has been any private trading, confirm that you intend to disclose the
                                                        historical private
transactions under your "Sale Price History..." section.
 Anthony Casalena
FirstName LastNameAnthony  Casalena
Squarespace, Inc.
Comapany23,
February  NameSquarespace,
             2021          Inc.
February
Page 2 23, 2021 Page 2
FirstName LastName
Risk Factors
We are an "emerging growth company" and we cannot be certain..., page 32

3.       We note that you have elected to take advantage of the extended
transition period for
         complying with new or revised accounting standards under Section
102(b)(1) of the JOBS
         Act. Please expand this risk factor to also state that, as a result of
this election, your
         financial statements may not be comparable to companies that comply
with public
         company effective dates.
Plan of Distribution, page 103

4.       Clarify that the "consultation with certain institutional investors
(which may include
         certain of the Registered Holders)" does not involve outreach by the
financial advisors but
         involves normal buy and sell interest communicated to the financial
advisors that occurs
         before any registered public offering.
5.       We note your statement that the financial advisors are "not acting as
underwriters" and
         other references throughout your prospectus indicating that there are
no underwriters.
         Please note that whether the financial advisors are underwriters is a
facts-and-
         circumstances determination. Therefore, please revise all references
that imply the
         absence of underwriters, or that your financial advisors are not
considered underwriters, to
         clarify instead that the direct listing does not involve a firm
commitment underwriting.
Audited Consolidated Financial Statements
21. Subsequent Events, page F-39

6.       Please provide us with a breakdown of all stock-based compensation
awards granted
         during 2020 and subsequent to year-end, including the fair value of
the underlying stock
         used to value such awards. To the extent there were any significant
fluctuations in the fair
         values compared to the November 2019 Tender Offer and December 2019
Investor
         Repurchase transactions, please describe for us the factors that
contributed to such
         fluctuations, including any intervening events within the company or
changes in your
         valuation assumptions or methodology.
Index to Exhibits, page II-4

7.       Please file your credit agreement, including the December 11, 2020
amendment to the
         agreement, as an exhibit.
General

8.       Page 35 of the registration statement provides "As there has not been
a recent sustained
         history of trading in of our Class A common stock in a private
placement market prior to
         listing, NYSE listing rules require that a designated market maker (
DMM   ) consult with
         a financial advisor in order to effect a fair and orderly opening of
trading of our Class A
         common stock without coordination with us, consistent with the
applicable securities laws
 Anthony Casalena
FirstName LastNameAnthony  Casalena
Squarespace, Inc.
Comapany23,
February  NameSquarespace,
             2021          Inc.
February
Page 3 23, 2021 Page 3
FirstName LastName
         in connection with our direct listing on the NYSE. Accordingly,
Goldman Sachs & Co.
         LLC and J.P. Morgan Securities LLC will be available to consult with
the DMM who will
         be setting the opening public trading price of our Class A common
stock on the NYSE."
         Page 103 also provides "In accordance with the NYSE rules, because
there has not been a
         recent sustained history of trading in our Class A common stock in a
private placement
         market prior to listing, the DMM will consult with Goldman Sachs & Co.
LLC and J.P.
         Morgan Securities LLC in order for the DMM to effect a fair and
orderly opening of our
         Class A common stock on the NYSE . . ." Please clarify and discuss the
specific NYSE
         rule text that you are relying on to permit more than one financial
advisor to consult with
         the DMM to effect and fair and orderly opening.
9.       Pages 35 and 103 of the registration statement provide "Pursuant to
the NYSE rules, and
         based upon information known to them at the time, Goldman Sachs & Co.
LLC and J.P.
         Morgan Securities LLC are expected to provide input to the DMM
regarding their
         understanding of the ownership of our outstanding Class A common stock
and pre-listing
         selling and buying interest in our Class A common stock that it
becomes aware of from
         potential investors and holders of our Class A common stock, including
after consultation
         with certain institutional investors (which may include certain of the
Registered
         Stockholders), in each case, without coordination with us." Please
clarify and confirm
         which NYSE rule specifically requires more than one financial advisor
to provide such
         input.
10.      Please provide clarification of the statement on page 35 that "there
has not been a recent
         sustained history of trading in of our Class A common stock in a
private placement market
         prior to listing."
11.      The cover page of the registration statement provides, "Based on
information provided by
         the NYSE, the opening public price of our Class A common stock on the
NYSE will be
         determined by buy and sell orders collected by the NYSE from
broker-dealers. Based on
         such orders, the designated market maker will determine an opening
price for our Class A
         common stock in consultation with our financial advisors pursuant to
applicable NYSE
         rules." Please clarify and confirm the specific NYSE rule provision
that permits more
         than one financial advisor to consult with the DMM to determine the
opening public price
         of the Class A common stock. If the designated market maker is to
determine the opening
         public price of the Class A common stock based on the orders to buy
and sell that the
         NYSE collects from broker-dealers, please clarify to what extent these
orders will be
         collected by or from the financial advisors.
12.      Please identify your "other financial advisors    that you reference
in the last sentence on
         page 103.
13.      On page 104 of the registration statement, you may want to consider
removing the
         reference to "discounts, concessions or commissions as to particular
broker-dealers [that]
         may be in excess of those customary in the types of transactions
involved" to avoid an
         unintended reference to Regulation M   s "special selling
efforts/selling methods."
 Anthony Casalena
Squarespace, Inc.
February 23, 2021
Page 4

        You may contact Lisa Etheredge, Senior Staff Accountant, at (202)
551-3424 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Mitchell Austin, Staff
Attorney, at (202) 551-3574 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                           Sincerely,
FirstName LastNameAnthony Casalena
                                                           Division of
Corporation Finance
Comapany NameSquarespace, Inc.
                                                           Office of Technology
February 23, 2021 Page 4
cc:       Ryan J. Dzierniejko, Esq.
FirstName LastName