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SEC Company Response from Commerce.com, Inc. (CMRC) (CIK 0001626450) (CMRC) — Jul 31, 2020

Commerce.com, Inc. (CMRC) (CIK 0001626450)
Date: July 31, 2020 · CIK: 0001626450 · Accession: 0001193125-20-206367

AI Filing Summary & Sentiment

File numbers found in text: 333-239838

Date
July 31, 2020
Author
/s/ Brent Bellm
Form
CORRESP
Company
Commerce.com, Inc. (CMRC) (CIK 0001626450)

Letter

July 31, 2020

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Jan Woo, Legal Branch Chief

Kathleen Krebs, Special Counsel

Stephen Krikorian, Accounting Branch Chief

Melissa Walsh, Staff Accountant

Re:

BigCommerce Holdings, Inc.

Registration Statement on Form S-1

File No. 333-239838

Acceleration Request

Requested Date: August 4, 2020

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

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, BigCommerce Holdings, Inc. (the “Registrant”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-239838) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Registrant or its counsel may orally request (the “Registration Statement Acceleration Request”) via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). The Registrant hereby authorizes Samer M. Zabaneh of DLA Piper LLP (US), counsel for the Registrant, to make such request on the Registrant’s behalf.

We request that we be notified of the effectiveness of the Registration Statement by telephone to Samer M. Zabaneh of DLA Piper LLP (US) at 512-457-7126, or in his absence, Brent L. Bernell of DLA Piper LLP (US) at 512-457-7044. Thank you for your assistance.

Very truly yours,
/s/ Brent Bellm

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 July 31, 2020

VIA EDGAR

 Division of Corporation
Finance

 United States Securities and Exchange Commission

100 F Street, N.E.

 Washington, D.C. 20549

 Attention:

 Jan Woo, Legal Branch Chief

 Kathleen Krebs, Special Counsel

 Stephen Krikorian, Accounting Branch Chief

 Melissa Walsh, Staff Accountant

 Re:

 BigCommerce Holdings, Inc.

 Registration Statement on Form S-1

 File No. 333-239838

 Acceleration Request

 Requested Date: August 4, 2020

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

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, BigCommerce Holdings, Inc. (the
“Registrant”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-239838) (the “Registration Statement”) be declared
effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Registrant or its counsel may orally request (the “Registration Statement Acceleration Request”) via
telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). The Registrant hereby authorizes Samer M. Zabaneh of DLA
Piper LLP (US), counsel for the Registrant, to make such request on the Registrant’s behalf.

 We request that we be
notified of the effectiveness of the Registration Statement by telephone to Samer M. Zabaneh of DLA Piper LLP (US) at 512-457-7126, or in his absence, Brent L. Bernell
of DLA Piper LLP (US) at 512-457-7044. Thank you for your assistance.

Very truly yours,

/s/ Brent Bellm

Brent Bellm

President, Chief Executive Officer and Chairman

 cc:

 Robert Alvarez (BigCommerce Holdings, Inc.)

 Jeff Mengoli (Big Commerce Holdings, Inc.)

 Samer M. Zabaneh (DLA Piper LLP (US))

 Brent L. Bernell (DLA Piper LLP (US))

 Nicole Brookshire (Cooley LLP)

 Darren DeStefano (Cooley LLP)

 Mark Ballantyne (Cooley LLP)