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
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File numbers found in text: 333-239838
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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)