SEC Comment Letter for Thryv Holdings, Inc. (THRY) (CIK 0001556739) (THRY) — Jul 13, 2022
Thryv Holdings, Inc. (THRY) (CIK 0001556739)
Date: July 13, 2022 · CIK: 0001556739 · Accession: 0000000000-22-007393
AI Filing Summary & Sentiment
File numbers found in text: 001-35895
Letter
United States securities and exchange commission logo July 13, 2022 Paul Rouse Chief Financial Officer, Executive Vice President and Treasurer Thryv Holdings, Inc. 2200 West Airfield Drive P.O. Box 619810 D/FW Airport, TX 75261 Re:Thryv Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 15, 2022 Response dated June 29, 2022 File No. 001-35895 Dear Mr. Rouse: We have reviewed your June 29, 2022 response to our comment letter and have the following comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment apply to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 15, 2022 letter. Form 10-K for Fiscal Year Ended December 31, 2021 Notes to Consolidated Financial Statements Note 2. Revenue Recognition Contract Assets and Liabilities, page 88 1.It appears the information in your response dated June 29, 2022 is useful for investors to understand the accounting for your unbilled accounts receivable. In future filings, please consider expanding your disclosure to include pertinent information therefrom that give rise to your unbilled accounts receivable. Refer to ASC 235-10 for guidance.
FirstName LastNamePaul Rouse Comapany NameThryv Holdings, Inc. July 13, 2022 Page 2 FirstName LastName Paul Rouse Thryv Holdings, Inc. July 13, 2022 Page 2 You may contact Patrick Kuhn at (202) 551-3308 or Doug Jones at (202) 551-3309 if you have any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
July 13, 2022
Paul Rouse
Chief Financial Officer, Executive Vice President and Treasurer
Thryv Holdings, Inc.
2200 West Airfield Drive
P.O. Box 619810
D/FW Airport, TX 75261
Re:Thryv Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed March 15, 2022
Response dated June 29, 2022
File No. 001-35895
Dear Mr. Rouse:
We have reviewed your June 29, 2022 response to our comment letter and have the
following comment. In our comment, we ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
June 15, 2022 letter.
Form 10-K for Fiscal Year Ended December 31, 2021
Notes to Consolidated Financial Statements
Note 2. Revenue Recognition
Contract Assets and Liabilities, page 88
1.It appears the information in your response dated June 29, 2022 is useful for investors to
understand the accounting for your unbilled accounts receivable. In future filings, please
consider expanding your disclosure to include pertinent information therefrom that give
rise to your unbilled accounts receivable. Refer to ASC 235-10 for guidance.
FirstName LastNamePaul Rouse
Comapany NameThryv Holdings, Inc.
July 13, 2022 Page 2
FirstName LastName
Paul Rouse
Thryv Holdings, Inc.
July 13, 2022
Page 2
You may contact Patrick Kuhn at (202) 551-3308 or Doug Jones at (202) 551-3309 if you
have any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services