United States securities and exchange commission logo





                        April 26, 2021

       Jill Woodworth
       Chief Financial Officer
       Peloton Interactive, Inc.
       125 West 25th Street, 11th Floor
       New York, New York, 10001

                                                        Re: Peloton
Interactive, Inc.
                                                            Form 10-K for the
fiscal year ended June 30, 2020
                                                            File No. 001-39058

       Dear Ms. Woodworth:

              We have completed our review of your filing. 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.




                        Sincerely,


                        Division of Corporation Finance

                        Office of Manufacturing