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                             September 13, 2023

       Fidji Simo
       Chief Executive Officer
       Maplebear Inc.
       50 Beale Street, Suite 600
       San Francisco, CA 94105

                                                        Re: Maplebear Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed September 11,
2023
                                                            File No. 333-274213

       Dear Fidji Simo:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

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

       Capitalization, page 98

   1.                                                   Please provide us with
your computation of the additional paid-in capital amounts in the
                                                        pro forma and pro forma
as adjusted columns.
       Dilution, page 101

   2.                                                   Please provide us with
your computation of historical net tangible book deficit, pro forma
                                                        net tangible book
value, and pro forma as adjusted net tangible book value as of June 30,
                                                        2023.
 Fidji Simo
FirstName
Maplebear LastNameFidji   Simo
           Inc.
Comapany 13,
September  NameMaplebear
               2023         Inc.
September
Page  2    13, 2023 Page 2
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Suying Li at 202-551-3335 or Theresa Brillant at
202-551-3307 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Alyssa Wall at 202-551-8106 or Jennifer L  pez Molina at 202-551-3792
with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:      Jon Avina