Correspondence 0001193125-24-135869 from 2U, Inc. (TWOUQ) (CIK 0001459417)
2U, Inc. (TWOUQ) (CIK 0001459417)
Date: May 10, 2024 · CIK: 0001459417 · Accession: 0001193125-24-135869
AI Filing Summary & Sentiment
File numbers found in text: 333-277707
Letter
VIA EDGAR Division of Corporation Finance Office of Technology Attn: Edwin Kim Re: 2U, Inc. Registration Statement on Form S-3 File No. 333-277707
Dear Mr. Kim:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, 2U, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 pm Eastern Time on May 13, 2024, or as soon thereafter as practicable.
Please call Brandon Bortner of Paul Hastings LLP at (202) 551-1840 or Gil Savir of Paul Hastings LLP at (212) 318-6080 to provide notice of the effectiveness of the Registration Statement.
Very truly yours,
2U, Inc.
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CORRESP 1 filename1.htm CORRESP 2U, Inc. 7900 Harkins Road Lanham, Maryland 20706 May 10, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Edwin Kim Re: 2U, Inc. Registration Statement on Form S-3 File No. 333-277707 Dear Mr. Kim: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, 2U, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 pm Eastern Time on May 13, 2024, or as soon thereafter as practicable. Please call Brandon Bortner of Paul Hastings LLP at (202) 551-1840 or Gil Savir of Paul Hastings LLP at (212) 318-6080 to provide notice of the effectiveness of the Registration Statement. Very truly yours, 2U, Inc. By: /s/ Matthew J. Norden Name: Matthew J. Norden Title: Chief Financial Officer cc: Paul S. Lalljie, 2U, Inc. Brandon Bortner, Esq., Paul Hastings LLP Gil Savir, Esq., Paul Hastings LLP