Opinions on the Financial Statements and Internal Control over Financial Reporting

We have audited the accompanying consolidated balance sheets of Twitter, Inc. and its subsidiaries $($the "Company"$)$ as of December $31,2018$ and $2017,$ and cash flows for each of the three years in the period ended December $31,2018,$ incy uding the related notes and financial statement schedule listed in the index appearing under Item $15\mathrm{.}2($collectively referred to as the "consolidated financial statements"$).$ We also have audited the Company's internal control over financial reporting as of December $31,2018,$ based on criteria established in Internal Control $-$ Integrated Framework $(2013)$ issued by the Committee of Sponsoring Organizations of the Treadway Commission $($COSO$).$

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December $31,2018$ and $2017,$ and the results of its operations and its cash flows for each of the three years in the period ended December $31,2018,$ in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December $31,2018,$ based on criteria established in Internal Control$-$Integrated Framework $(2013)$ issued by the COSO.

Is$/$ Pricewaterhouse Coopers LLP

San Francisco, California

February $20,2019$

We have served as the Company's auditor since $2009.$

a$.$ To whom is the audit report addressed?

OTwitter's senior management team

Pricewaterhouse Coopers' board of directors and stockholders

jecurities and Exchange Commission

Twitter's board of directors and stockholders

Pricewaterhouse Coopers' senior management team