Duolingo, Inc.
5900 Penn Avenue
Pittsburgh, Pennsylvania 15206
July 23, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Stephen Krikorian | ||||
| Laura Veator | |||||
| Jan Woo | |||||
| Matthew Derby | |||||
| Re: | Duolingo, Inc. Registration Statement on Form S-1 | |||||||
| (File No. 333-257483) | ||||||||
| Request for Acceleration of Effective Date | ||||||||
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 (File No. 333-257483) (the “Registration Statement”) of Duolingo, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on July 27, 2021, or as soon as practicable thereafter, or at such later time as our counsel, Latham & Watkins LLP, may request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Potter at (650) 470-4809 or Alison Haggerty at (212) 906-1320.
Thank you for your assistance in this matter.
| Very truly yours, | |||||
| Duolingo, Inc. | |||||
| By: | s/ Matthew Skaruppa | ||||
| Matthew Skaruppa | |||||
| Chief Financial Officer | |||||
| cc: | Luis von Ahn, Duolingo, Inc | ||||
| Stephen Chen, Duolingo, Inc. | |||||
| Benjamin Potter, Latham & Watkins LLP | |||||
| Tad Freese, Latham & Watkins LLP | |||||
| Alison Haggerty, Latham & Watkins LLP | |||||
| Ryan Dzierniejko, Skadden, Arps, Slate, Meagher & Flom LLP | |||||
| Michelle Gasaway, Skadden, Arps, Slate, Meagher & Flom LLP | |||||