United States securities and exchange commission logo




                                                                                
                      June 12, 2024

       Elizabeth Coddington
       Chief Financial Officer
       Peloton Interactive, Inc.
       441 Ninth Avenue, Sixth Floor
       New York , New York, 10001

                                                        Re: Peloton 
Interactive, Inc.
                                                            Form 10-K for the 
Fiscal Year Ended June 30, 2023
                                                            File No. 001-39058

       Dear Elizabeth Coddington:

              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
       cc:                                              Tammy Albarran