CC Neuberger Principal Holdings I
200 Park Avenue, 58th Floor
New York, NY 10166
January 11, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, NE
Washington, D.C. 20549
Attention: Edwin Kim
| Re: | CC Neuberger Principal Holdings I |
Amendment No. 2 to Registration
Statement on Form S-4
Filed January 6, 2021
File No. 333-249953
Dear Mr. Kim:
In response to correspondence between the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) and CC Neuberger Principal Holdings I (“CCNB1”), CCNB1 has proposed certain revisions to the above referenced Registration Statement on Form S-4 (File No. 333-249953), which will be incorporated in the definitive proxy statement / final prospectus that CCNB1 will file upon effectiveness of the above referenced Registration Statement.
The proposed revisions are attached as Exhibit A of this letter.
If you have any questions related to this letter, please contact Christian O. Nagler at (212) 446-4660 and Peter S. Seligson at (212) 446-4756 of Kirkland & Ellis LLP.
| Sincerely, | ||||
| By: | /s/ Chinh E. Chu | |||
| Name: | Chinh E. Chu | |||
| Title: | Chief Executive Officer | |||
| Via E-mail: | ||||
| cc: | Christian O. Nagler | |||
| Peter S. Seligson | ||||
| Kirkland & Ellis LLP | ||||
| Morgan D. Elwyn | ||||
| Robert A. Rizzo | ||||
| Claire E. James | ||||
| Willkie Farr & Gallagher LLP | ||||
2
Exhibit A
3