Item 2.02. Results of Operations and Financial Condition.

On May 13, 2021, Airbnb, Inc. (the "Company") issued a Shareholder Letter (the "Letter") announcing its financial results for the first quarter ended March 31, 2021. In the Letter, the Company also announced that it would be holding a conference call on May 13, 2021 at 2:00 p.m. PST to discuss its financial results for the first quarter ended March 31, 2021. A copy of the Letter is furnished as Exhibit 99.1 to this Current Report on Form 8-K ("Form 8-K") and is incorporated herein by reference.

The Company is making reference to non-GAAP financial information in both the Letter and the conference call. A reconciliation of these non-GAAP financial measures to their nearest GAAP equivalents is provided in the Letter.

The information furnished pursuant to Item 2.02 of this Form 8-K, including Exhibit 99.1 attached hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference into any other filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any general incorporation language in such filing, except as expressly set forth by specific reference in such filing.

Item 9.01. Financial Statements and Exhibits.




(d) Exhibits.



            Exhibit No.   Description

            99.1            Shareholder Letter, dated May 13, 2021

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