 | Bradley C. Weber | Goodwin Procter | ||||||||||||
| +1 650 752 3226 | 601 Marshall Street | |||||||||||||
| BWeber@goodwinlaw.com | Redwood City, CA 94063 | |||||||||||||
| goodwinlaw.com | ||||||||||||||
| +1 650 752 3100 | ||||||||||||||
September 15, 2023
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Austin Pattan | ||||
| Jeff Kauten | |||||
| Joseph Cascarano | |||||
| Robert Littlepage | |||||
| Re: | Klaviyo, Inc. | |||||||
| Amendment No. 1 to Registration Statement on Form S-1 | ||||||||
| Filed September 11, 2023 | ||||||||
| File No. 333-274211 | ||||||||
Ladies and Gentlemen:
This letter is submitted on behalf of Klaviyo, Inc. (the “Company”) in response to an oral comment provided by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on September 13, 2023 with respect to the above-referenced Amendment No. 1 to Registration Statement on Form S-1 (the “Registration Statement”).
The Staff requested that the Company revise the charts appearing on the third page of the cover art and page 80 of the Registration Statement, such revisions to be made in the related prospectus that the Company plans to file with the Commission pursuant to Rule 424(b) (the “Final Prospectus”). In response to the Staff’s comment, the Company advises the Staff that the Company will include the revised charts attached hereto as Appendix A and Appendix B in the Final Prospectus.
Signature Page Follows.
Securities and Exchange Commission
September 15, 2023
Page 2
We hope the foregoing answer is responsive to your comments. If you should have any questions concerning this correspondence, please contact the undersigned at (650) 752-3226.
| Sincerely, | |||||
| /s/ Bradley C. Weber | |||||
| Bradley C. Weber | |||||
| Goodwin Procter LLP | |||||
| cc: | Andrew Bialecki, Klaviyo, Inc. | |||||||
Amanda Whalen, Klaviyo, Inc. | ||||||||
Landon R. Edmond, Klaviyo, Inc. | ||||||||
Cameron S. Vermette, Klaviyo, Inc. | ||||||||
Craig M. Schmitz, Goodwin Procter LLP | ||||||||
Kim S. de Glossop, Goodwin Procter LLP | ||||||||
Kristin A. Gerber, Goodwin Procter LLP | ||||||||
Frank F. Rahmani, Sidley Austin LLP | ||||||||
Samir A. Gandhi, Sidley Austin LLP | ||||||||
Helen Theung, Sidley Austin LLP | ||||||||
Securities and Exchange Commission
September 15, 2023
Page 3
Appendix A
Securities and Exchange Commission
September 15, 2023
Page 4
Appendix B
