SEC Comment Letter for Upland Software, Inc. (UPLD) (CIK 0001505155) (UPLD) — Aug 28, 2017
Upland Software, Inc. (UPLD) (CIK 0001505155)
Date: Aug. 28, 2017 · CIK: 0001505155 · Accession: 0000000000-17-030357
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Reasoning
File numbers found in text: 333-220190
Letter
Mail Stop 4561 August 28, 2017 John T. McDonald Chief Executive Officer Upland Software, Inc. 401 Congress Avenue, Suite 1850 Austin, Texas 78701
Re: Upland Software, Inc. Registration Statement on Form S-3 Filed August 28, 2017 File No. 333-220190
Dear Mr. McDonald :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contac t Ji Shin, Attorney -Advisor, at (202) 551 -3579 or me at (202) 551 -3453 with other questions.
Sincerely,
/s/ Jan Woo
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Mail Stop 4561 August 28, 2017 John T. McDonald Chief Executive Officer Upland Software, Inc. 401 Congress Avenue, Suite 1850 Austin, Texas 78701 Re: Upland Software, Inc. Registration Statement on Form S-3 Filed August 28, 2017 File No. 333-220190 Dear Mr. McDonald : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contac t Ji Shin, Attorney -Advisor, at (202) 551 -3579 or me at (202) 551 -3453 with other questions. Sincerely, /s/ Jan Woo Jan Woo Legal Branch Chief Office of Information Technologies and Services cc: Steven M. Tyndall Pillsbury Winthrop Shaw Pittman LLP