September 21, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Rebekah Lindsey |
Kathleen Collins |
Edwin Kim |
Jan Woo |
Re: | Clearwater Analytics Holdings, Inc. |
Registration Statement on Form S-1 (File No. 333-259155) |
Request for Acceleration of Effective Date |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement and offering, we, the representatives of the underwriters (the Representatives), wish to advise you that, pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended (the Securities Act), the underwriters have distributed as many copies of the Preliminary Prospectus, dated September 21, 2021, to underwriters, dealers, institutions and others, who are reasonably anticipated to participate in the distribution of the securities, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
We, the undersigned Representatives, have complied and will comply, and have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed offering.
In accordance with Rule 461 of the Securities Act, we hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m., Washington, D.C. time, on September 23, 2021, or at such later time as the registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
[Remainder of Page Intentionally Left Blank]
Very truly yours, | ||
GOLDMAN SACHS & CO. LLC | ||
J.P. MORGAN SECURITIES LLC | ||
MORGAN STANLEY & CO. LLC
As Representatives of the Several Underwriters | ||
GOLDMAN SACHS & CO. LLC | ||
By: | /s/ Will Connolly | |
Name: Will Connolly | ||
Title: MD TMT ECM, Partner | ||
J.P. MORGAN SECURITIES LLC | ||
By: | /s/ Alex Smigelski | |
Name: Alex Smigelski | ||
Title: Vice President | ||
MORGAN STANLEY & CO. LLC | ||
By: | /s/ Mitzi M. Madrid Diaz | |
Name: Mitzi M. Madrid Diaz | ||
Title: Vice President |
[Signature Page to Acceleration Request]