If you are not aware, spotify is making an attempt to make a direct listing in the first half of 2018. This type of approach gives the company a little more control versus going through the process of a IPO.
In my attempt to learn more I stumbled across two articles; one written in July 2017
http://fortune.com/2017/07/31/spotify-ipo-direct-listing-2/
And the other was released just 6 hours ago.
http://fortune.com/2018/01/03/spotify-filed-ipo-december/
Take a look and leave some comments.