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We note that management's evaluation of internal control over financial reporting excluded SevenRooms and Deliveroo in accordance with SEC guidance permitting exclusion of acquisitions in management's final assessment of internal control over financial reporting for the fiscal year in which the acquisition occurred.

Rest of the question

Please tell us how your auditors considered this information in providing their report pursuant to PCAOB AS 2201, including paragraph B16.

The Company respectfully acknowledges the Staff’s comment regarding the Report of Independent Registered Public

Accounting Firm and how the Company’s independent registered public accounting firm considered management’s exclusion of SevenRooms Inc. and Deliveroo plc from its assessment of internal control over financial reporting.

As disclosed in the Form 10-K, management excluded SevenRooms Inc.

Rest of the answer

and Deliveroo plc from its assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025, consistent with SEC guidance permitting the exclusion of businesses acquired during the fiscal year of acquisition. In connection with its audit of internal control over financial reporting, the Company’s independent registered public accounting firm considered management’s exclusion of these acquired businesses in accordance with PCAOB Auditing Standard No. 2201, including paragraph B16.

Based on its consideration of management’s exclusion, including the relative significance of the excluded entities, the auditor determined that it was appropriate to include explanatory language in its report describing the exclusion of SevenRooms Inc. and Deliveroo plc from both management’s assessment and the auditor’s evaluation of internal control over financial reporting and that the omission of such language in their report was inadvertent. The Company has conferred with its independent registered public accounting firm, and the auditor has amended its Report of Independent Registered Public Accounting Firm accordingly. The amended report clarifies that the internal control over financial reporting of SevenRooms Inc. and Deliveroo plc associated with approximately 7% of total assets (excluding acquired goodwill and intangible assets) and approximately 3% of total revenues included in the Company’s consolidated financial statements for the year ended December 31, 2025 was excluded.

The auditor has informed the Company that no subsequently discovered facts or other circumstances were identified in connection with the discovery of the omission. Further, based on the auditor’s audit scope, considerations, and documentation, the auditor’s workpapers already reflected the explanatory language included in management’s assessment of internal control over financial reporting, and no new information was obtained nor were any additional audit procedures required. Accordingly, the audit documentation continues to stand as originally issued, and the update represents an administrative and clerical modification to the auditor’s report rather than a substantive audit matter.

The

Company has filed an amendment to its Form 10-K on Form 10-K/A to include the amended report, as well as Item 8 and updated certifications, and respectfully submits that the amended filing has addressed the Staff’s comment.

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