SEC Company Response from Nutanix, Inc. (NTNX) (CIK 0001618732) (NTNX) — Sep 27, 2016
Nutanix, Inc. (NTNX) (CIK 0001618732)
Date: Sept. 27, 2016 · CIK: 0001618732 · Accession: 0001193125-16-721396
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File numbers found in text: 333-208711
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CORRESP 1 filename1.htm CORRESP September 27, 2016 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Barbara C. Jacobs Maryse Mills-Apenteng Gabriel Eckstein Kathleen Collins Eiko Yaoita Pyles Re: Nutanix, Inc. Registration Statement on Form S-1 File No. 333-208711 Acceleration Request Requested Date: September 29, 2016 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Nutanix, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (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”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Mark B. Baudler at (650) 320-4597. 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; Securities and Exchange Commission September 27, 2016 Page 2 • 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. [Signature page follows] * * * * Sincerely, NUTANIX, INC. By: /s/ Dheeraj Pandey Dheeraj Pandey Chief Executive Officer cc: Duston Williams, Nutanix, Inc. Kenneth Long, Nutanix, Inc. Eric Whitaker, Nutanix, Inc. Mark B. Baudler, Wilson Sonsini Goodrich & Rosati, P.C. Jeffrey D. Saper, Wilson Sonsini Goodrich & Rosati, P.C. Andrew D. Hoffman, Wilson Sonsini Goodrich & Rosati, P.C. Jeffrey R. Vetter, Fenwick & West LLP James D. Evans, Fenwick & West LLP Ran D. Ben-Tzur, Fenwick & West LLP Previn Waas, Deloitte & Touche LLP