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                 November 24, 2021

       Mike Doyle
       Chief Financial Officer
       Nextdoor Holdings, Inc.
       420 Taylor Street
       San Francisco, CA 94102

                                                        Re: Nextdoor Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed November 22,
2021
                                                            File No. 333-261252

       Dear Mr. Doyle:

              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 Derby, Staff Attorney, at (202) 551-3334
or Joshua Shainess,
       Legal Branch Chief, at (202) 551-7951 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology