Expensify, Inc. — Regulatory Filings 2021

Nov 5, 2021

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Expensify, Inc.

401 SW 5 th Ave

Portland, Oregon 97204

November 5, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Service

100 F Street, N.E.

Washington, D.C. 20549

Attention:
Robert Littlepage
Alexandra Barone
Jeffrey Kauten

Re: Expensify, Inc. Registration Statement on Form S-1 (Form No. 333-260297)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-260297) (the “Registration Statement”) of Expensify, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 9, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Tad Freese at (650) 463-3060 or Alexa Berlin at (312) 777-7201.

Thank you for your assistance in this matter.

Very truly yours,
EXPENSIFY, INC.
By:	/s/ Ryan Schaffer
	Ryan Schaffer
	Chief Financial Officer

Cc: (via email)
Ryan Schaffer, Chief Financial Officer, Expensify, Inc.
Alexa M. Berlin, Latham & Watkins LLP
Benjamin A. Potter, Latham & Watkins LLP
Christopher Shoff, Latham & Watkins LLP
Dave Peinsipp, Cooley LLP
Kristin VanderPas, Cooley LLP
Denny Won, Cooley LLP