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SEC Company Response from Upland Software, Inc. (UPLD) (CIK 0001505155) (UPLD) — Nov 3, 2014

Upland Software, Inc. (UPLD) (CIK 0001505155)
Date: Nov. 3, 2014 · CIK: 0001505155 · Accession: 0001193125-14-394068

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File numbers found in text: 001-36720, 333-198574

Date
November 3, 2014
Author
By
Form
CORRESP
Company
Upland Software, Inc. (UPLD) (CIK 0001505155)

Letter

November 3, 2014

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Barbara C. Jacobs

Matthew Crispino

Maryse Mills-Apenteng

Stephen Krikorian

Juan Migone

Re: Upland Software, Inc.

Registration Statement on Form S-1 (File No. 333-198574)

Form 8-A (File No. 001-36720)

Acceleration Request

Requested Date: November 5, 2014

Requested Time: 4:00 P.M. Eastern Standard Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, and Rule 12d1-2 of the Securities Exchange Act of 1934, as amended, Upland Software, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-198574) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) (the “Registration Statement Acceleration Request”). In connection with the Registration Statement Acceleration Request, the Company hereby requests that the above referenced Form 8-A (File No. 001-36720) also be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff. The Company hereby authorizes Joseph M. Alcorta of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.

In connection with the acceleration request, the Company hereby acknowledges that:

•

should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of the effectiveness of the Registration Statement by telephone to Joseph M. Alcorta, of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (512) 338-5471. Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Joseph M. Alcorta via facsimile at (512) 338-5499 and via mail to Wilson Sonsini Goodrich & Rosati, Professional Corporation, 900 S. Capital of Texas Highway, Las Cimas IV, 5th Floor, Austin, TX 78746-5546.

Sincerely,
UPLAND SOFTWARE, INC.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 November 3, 2014

VIA EDGAR AND FACSIMILE

 Securities and
Exchange Commission

 Division of Corporation Finance

 100 F
Street, N.E.

 Washington, D.C. 20549

Attention:
Barbara C. Jacobs

Matthew Crispino

Maryse Mills-Apenteng

Stephen Krikorian

Juan Migone

Re:
Upland Software, Inc.

Registration Statement on Form S-1 (File No. 333-198574)

Form 8-A (File No. 001-36720)

Acceleration Request

Requested Date: November 5, 2014

Requested Time: 4:00 P.M. Eastern Standard Time

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, and Rule 12d1-2 of the Securities Exchange Act of 1934, as amended, Upland
Software, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-198574) (the “Registration Statement”) be declared effective at the “Requested
Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities
and Exchange Commission (the “Commission”) (the “Registration Statement Acceleration Request”). In connection with the Registration Statement Acceleration Request, the Company hereby requests that the above
referenced Form 8-A (File No. 001-36720) also be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the
staff. The Company hereby authorizes Joseph M. Alcorta of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.

In connection with the acceleration request, the Company hereby acknowledges that:

•

should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration
Statement;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and

•

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 We request that we be notified of the effectiveness of the Registration Statement by telephone to Joseph M. Alcorta, of
Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (512) 338-5471. Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Joseph M. Alcorta via facsimile at
(512) 338-5499 and via mail to Wilson Sonsini Goodrich & Rosati, Professional Corporation, 900 S. Capital of Texas Highway, Las Cimas IV, 5th Floor, Austin, TX 78746-5546.

Sincerely,

UPLAND SOFTWARE, INC.

By:

/s/ John T. McDonald

John T. McDonald

Chief Executive Officer

cc:
Michael D. Hill, Upland Software, Inc.

 Robert V. Housley, Upland Software, Inc.

Brian K. Beard, Wilson Sonsini Goodrich & Rosati, P.C.

Joseph M. Alcorta, Wilson Sonsini Goodrich & Rosati, P.C.

Brian Schafer, Winston & Strawn LLP