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No. 17-494


                  IN THE
&upreme (Court of tje iNniteb  &tate.


  SOUTH DAKOTA,

        V.

WAYFAIR, INC. ET AL.,


Petitioner,


                         Respondents.

      On Writ of Certiorari
to the Supreme Court of South Dakota

    BRIEF FOR ETSY, INC.
    AS AMICUS CURIAE
SUPPORTING RESPONDENTS


WILLIAM M. JAY
ANDREW KIM
GOODWIN PROCTER LLP
901 New York Ave., N.W.
Washington, DC 20001

JILL SIMEONE
ETSY, INC.
117 Adams Street
Brooklyn, NY 11201


KEVIN P. MARTIN
  Counsel of Record
SAMUEL J. GAMER
GOODWIN PROCTER LLP
100 Northern Avenue
Boston, MA 02210
kmartin@goodwinlaw.com
(617) 570-1000


April 4, 2018