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                               March 26, 2024

       Kimberly Nelson
       Chief Financial Officer
       SPS Commerce, Inc.
       333 South Seventh Street, Suite 1000
       Minneapolis, MN 55402

                                                        Re: SPS Commerce, Inc.
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2023
                                                            Response dated 
March 14, 2024
                                                            File No. 001-34702

       Dear Kimberly Nelson:

              We have reviewed your March 14, 2024 response to our comment 
letter and have the
       following comments.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe
       the comment applies to your facts and circumstances, please tell us why 
in your response.

              After reviewing your response to this letter, we may have 
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in 
our March 4,
       2024 letter.

       Form 10-K for the Fiscal Year Ended December 31, 2023

       Management's Discussion and Analysis of Financial Condition and Results 
of Operations
       Metrics and Non-GAAP Financial Measures, page 28

   1.                                                   We note your response 
to prior comment 1. While you state that customer attrition is not a
                                                        "key metric" used by 
management in making strategic business decisions or that you do
                                                        "not necessarily need 
to monitor customer contract renewals," please tell us whether you
                                                        otherwise calculate 
attrition or renewal rates internally on a regular basis. If so, provide us
                                                        with a breakdown of 
such rates for each of the last three fiscal years so that we may better
                                                        assess your response 
and disclosures. In addition, while you state in your response to prior
                                                        comment 2 that revenue 
from new customers is generally not tracked and you do not
                                                        believe it is possible 
without undue effort to disclose revenue from recently acquired
                                                        business combinations, 
tell us how you considered disclosing the number of new
                                                        customers acquired each 
period, both organically and from business combinations, to add
 Kimberly Nelson
SPS Commerce, Inc.
March 26, 2024
Page 2
      further context to your source of revenue and your ability to retain 
customers. In your
      response, provide us with the number of new customers acquired during 
each period
      presented both in total and separately from business combinations.
       Please contact Megan Akst at 202-551-3407 or Melissa Kindelan at 
202-551-3564 if you
have questions regarding comments on the financial statements and related 
matters.



                                                            Sincerely,
FirstName LastNameKimberly Nelson
                                                            Division of 
Corporation Finance
Comapany NameSPS Commerce, Inc.
                                                            Office of 
Technology
March 26, 2024 Page 2
cc:       Brian Senger
FirstName LastName