Correspondence 0001193125-23-220769 from Dell International L.L.C. (CIK 0001476297)
Dell International L.L.C. (CIK 0001476297)
Date: Aug. 25, 2023 · CIK: 0001476297 · Accession: 0001193125-23-220769
AI Filing Summary & Sentiment
File numbers found in text: 333-273999
Letter
DELL INTERNATIONAL L.L.C.
EMC CORPORATION
One Dell Way
Round Rock, Texas 78682
August 25, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mariam Mansaray
Matthew Crispino
Re: Dell International L.L.C.
EMC Corporation
Registration Statement on Form S-4
File No. 333-273999
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dell International L.L.C. (“Dell International”), EMC Corporation (“EMC” and together with Dell International, the “Issuers”) and the additional registrants listed in the captioned registration statement (together with the Issuers, the “Registrants”) hereby request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 12:00 p.m., Washington, D.C. time, on August 29, 2023, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by telephone call to Hui Lin at (212) 455-7862 of Simpson Thacher & Bartlett LLP or Jessica Asrat at (212) 455-3126 of Simpson Thacher & Bartlett LLP.
Very truly yours,
DELL INTERNATIONAL L.L.C.
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CORRESP 1 filename1.htm CORRESP DELL INTERNATIONAL L.L.C. EMC CORPORATION One Dell Way Round Rock, Texas 78682 August 25, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mariam Mansaray Matthew Crispino Re: Dell International L.L.C. EMC Corporation Registration Statement on Form S-4 File No. 333-273999 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dell International L.L.C. (“Dell International”), EMC Corporation (“EMC” and together with Dell International, the “Issuers”) and the additional registrants listed in the captioned registration statement (together with the Issuers, the “Registrants”) hereby request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 12:00 p.m., Washington, D.C. time, on August 29, 2023, or as soon thereafter as practicable. We request that we be notified of such effectiveness by telephone call to Hui Lin at (212) 455-7862 of Simpson Thacher & Bartlett LLP or Jessica Asrat at (212) 455-3126 of Simpson Thacher & Bartlett LLP. Very truly yours, DELL INTERNATIONAL L.L.C. By: /s/ Christopher Garcia Name: Christopher Garcia Title: Assistant Secretary and Senior Vice President EMC CORPORATION By: /s/ Christopher Garcia Name: Christopher Garcia Title: Assistant Secretary and Senior Vice President [Signature Page to Acceleration Request]