August 16, 2019

Olivier Pomel
Chief Executive Officer
Datadog, Inc.
620 8th Avenue, 45th Floor
New York, NY 10018

       Re: Datadog, Inc.
           Amendment No. 2 to Draft Registration Statement on Form S-1
           Submitted August 14, 2019
           CIK No. 0001561550

Dear Mr. Pomel:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 2 to Draft Registration Statement on Form S-1

Notes to the Consolidated Financial Statements
Note 7. Commitments and Contingencies, page F-22

1.     We note that you recognized a $5.0 million benefit related to the
"release of a non-income
       tax liability" during the six months ended June 30, 2019. Please revise
to provide more
       details about this transaction, including the nature of the liability
and reasons for its
       release. Also, clarify for us whether the $5.0 million "one-time tax
adjustment" you
       reference in footnote (d) on the cover page is referring to the release
of this "non-income
       tax liability." If so, please tell us why you believe recording this
adjustment in operating
       expense versus tax expense is appropriate.
 Olivier Pomel
Datadog, Inc.
August 16, 2019
Page 2


Note 14. Subsequent Events (unaudited), page F-37

2.    Please revise to disclose the expected financial impact, including the
related compensation
      expense and vesting terms, for the July 2019 stock option grant or any
other grant that you
      might make prior to effectiveness, if material. Refer to ASC
855-10-50-2(b).
        You may contact Eiko Yaoita Pyles, Staff Accountant, at (202) 551-3587
or Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 if you have questions
regarding comments
on the financial statements and related matters. Please contact Edwin Kim,
Staff Attorney, at
(202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.



                                                           Sincerely,

FirstName LastNameOlivier Pomel                            Division of
Corporation Finance
                                                           Office of
Information Technologies
Comapany NameDatadog, Inc.
                                                           and Services
August 16, 2019 Page 2
cc:       Nicole Brookshire, Esq.
FirstName LastName