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Simpson Thacher & Bartlett LLP |
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VIA EDGAR May 24, 2023
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: MultiPlan Corporation
Registration Statement on Form S-3
Initially Filed May 16, 2023
File No. 333-271974
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, MultiPlan Corporation, that effectiveness of the above-referenced Registration Statement be accelerated to 4:15 p.m., Eastern Time, on May 26, 2023, or as soon as possible thereafter.
Call me at (650) 251-5110 with any questions.
Very truly yours,
/s/ William B. Brentani
William B. Brentani
BEIJING BRUSSELS HONG KONG HOUSTON LONDON LOS ANGELES PALO ALTO SAO PAULO TOKYO WASHINGTON, D.C.