United States securities and exchange commission logo

                          March 18, 2021

       Ashish Arora
       Chief Executive Officer and Director
       Cricut, Inc.
       10855 South River Front Parkway
       South Jordan, Utah 84095

                                                        Re: Cricut, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed March 4, 2021
                                                            File No. 333-253134

       Dear Mr. Arora:

             We have reviewed your amended registration statement and have the
       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 amending your registration
statement and providing the
       requested information. 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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-1 filed March 4, 2021

       Summary Consolidated Financial and Other Data
       Key Business and Non-GAAP Financial Measures, page 16

   1.                                                   Your disclosures of
EBITDA and EBITDA margin should be accompanied by the
                                                        measure calculated
using the most directly comparable GAAP measure. Accordingly,
                                                        please disclose Net
Income and Net Income Margin throughout your filing whenever you
                                                        present EBITDA and
EBITDA margin. Refer to Item 10(e)(1)(i) of Regulation S-K and
                                                        the Division of
Corporation Finance's Non-GAAP Compliance and Disclosure
                                                        Interpretation 102.10.
 Ashish Arora
Cricut, Inc.LastNameAshish Arora
March       NameCricut, Inc.
       18, 2021
March2 18, 2021 Page 2
FirstName LastName
Consolidated Financial Statements
Notes to Consolidated Financial Statements
16. Subsequent Events, page F-35

2.       Tell us what consideration you gave to disclosing the options and
incentive units you
         issued subsequent to year end, the unrecognized compensation expense
associated with
         these awards, and the period over which it will be recognized.
       You may contact Laura Veator, Staff Accountant, at (202) 551-3716 or
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
comments on the financial statements and related matters. Please contact
Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202)
551-3453 with any
other questions.


                                                            Division of
Corporation Finance
                                                            Office of
cc:      Rezwan D. Pavri