September 4, 2019

Gaofei Wang
Chief Executive Officer
Weibo Corporation
8/F, QIHAO Plaza, No. 8 Xinyuan S. Road
Chaoyang District, Beijing 100027
People's Republic of China

       Re: Weibo Corporation
           Form 20-F for the Fiscal Year Ended December 31, 2018
           Filed April 29, 2019
           File No. 001-36397

Dear Mr. Wang:

       We have limited our review of your filing to the financial statements
and related
disclosures 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 these comments 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 our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 20-F for the Fiscal Year Ended December 31, 2018

Operating and Financial Review and Prospects
Results of Operations, page 89

1.    On page 91 you disclose that the increased revenue from key accounts was
partly
      attributable to an increasing number of key account customers allocating
more digital
      advertising budget to social marketing. Please describe for us the
metrics used to monitor
      monetization in managing your advertising business, such as your ability
to attract and
      retain advertisers and increase advertisers' spending. In this regard, we
note
      management's statements in your fourth quarter 2018 earnings call, which
attribute the
      strong performance of the key accounts sector to growth in average
revenue for advertiser
      spending and continued expansion of your customer base. Refer to Item 5.A
of Form 20-
      F and Part III.B of SEC Release 33-8350.
 Gaofei Wang
FirstName LastNameGaofei Wang
Weibo Corporation
Comapany 4, 2019
September NameWeibo Corporation
Page 2
September 4, 2019 Page 2
FirstName LastName
2.       We note the significant increase in revenue sharing cost in 2018,
which you state is
         primarily related to your advertisement production and live streaming
business. Please
         separately quantify the amount or percentage of revenue attributable
to revenue sharing
         arrangements, if material. To the extent there are any trends in the
proportion of
         revenue earned through such arrangements and/or the average revenue
share ratios,
         include a discussion of such trends and the impact on your results of
operations. In your
         response, please tell us the amount of revenue from revenue sharing
arrangements
         presented on a gross basis and the related revenue sharing costs for
each period presented,
         separately identifying advertising and marketing services and
value-added services. For
         arrangements where revenue is presented on a net basis, tell us the
amount of gross
         revenue and the revenue share that was netted against such revenue for
each period
         presented. Refer to Item 5.A and 5.D of Form 20-F and Part III.B of
SEC Release 33-
         8350.
Consolidated Financial Statements
Note 2. Significant Accounting Policies
Revenue recognition, page F-14

3.       Please describe for us the nature and terms of your revenue sharing
arrangements related
         to advertising and marketing services. Tell us the specified good or
service being
         provided to the customer and describe your consideration of the
guidance in ASC 606-10-
         55-36 through 55-40. If revenues recognized from revenue sharing
arrangements are
         significant, disclose your related policy as well as the significant
judgments and
         assumptions made in determining gross or net presentation of such
revenues. Refer to
         ASC 606-10-50-1.
       In closing, 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.

       You may contact David Edgar, Staff Accountant, at (202) 551-3459 or
Joyce Sweeney,
Staff Accountant, at (202) 551-3449 with any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Information Technologies
                                                              and Services