July 2, 2019 Sean E. Quinn Chief Financial Officer Cimpress N.V. Building D, Xerox Technology Park Dundalk, Co. Louth Ireland Re: Cimpress N.V. Form 10-K for the Fiscal Year Ended June 30, 2018 Filed August 10, 2018 Form 10-Q for the Quarterly Period Ended March 31, 2019 Filed May 2, 2019 File No. 000-51539 Dear Mr. Quinn: 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 10-K for the Fiscal Year Ended June 30, 2018 Management's Discussion and Analysis of Financial Condition and Results of Operations Additional Non-GAAP Financial Measures, page 44 1. Refer to your discussion of free cash flow. As your computation differs from the typical calculation of free cash flow (i.e., cash flows from operating activities less capital expenditures), please revise your computation or revise the title of this non-GAAP measure so it is not confused with free cash flow as typically calculated, such as adjusted free cash flow. Also expand the narrative to disclose this measure does not represent residual cash flow available for discretionary expenditures. Refer to Item 10(e)(1)(i) of Regulation S-K and Question No. 102.07 of the Staff's Compliance & Disclosure Interpretations ("C&DIs") of Non-GAAP Financial Measures, updated April 4, 2018. Sean E. Quinn Cimpress N.V. July 2, 2019 Page 2 Form 10-Q for the Quarterly Period Ended March 31, 2019 Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 8 2. Please tell us what consideration you gave to whether revenue from your customized manufactured products should be recognized over time. Reference ASC 606-10-25-27(c). 3. Please disclose whether any obligations for returns or refunds exist and, if so, explain the nature of them. Reference ASC 606-10-50-12(d). 4. Based on your disclosure it appears you have concluded that shipping services are a separate performance obligation. Please tell us how you determined that shipping revenue should be recognized when control of the related products is transferred to your customer. Reference ASC 606-10-25-18B. 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 Beverly Singleton at (202) 551-3328 or Andrew Mew at (202) 551- 3377 with any questions. FirstName LastNameSean E. Quinn Sincerely, Comapany NameCimpress N.V. Division of Corporation Finance July 2, 2019 Page 2 Office of Transportation and Leisure FirstName LastName