Correspondence 0001193125-24-273525 from ServiceTitan, Inc. (TTAN) (CIK 0001638826) (TTAN)
ServiceTitan, Inc. (TTAN) (CIK 0001638826)
Date: Dec. 9, 2024 · CIK: 0001638826 · Accession: 0001193125-24-273525
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File numbers found in text: 333-283296
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CORRESP 1 filename1.htm Acceleration Request Letter ServiceTitan, Inc. 800 N. Brand Blvd., Suite 100 Glendale, California 91203 December 9, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Amanda Kim Stephen Krikorian Marion Graham Jan Woo Re: ServiceTitan, Inc. Registration Statement on Form S-1, as amended (File No. 333-283296) Request for Acceleration of Effective Date To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, ServiceTitan, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-283296) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m. Eastern Time on December 11, 2024, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Sarah Axtell at (650) 470-4993. Thank you for your assistance in this matter. [Signature page follows] Sincerely, ServiceTitan, Inc. By: /s/ Ara Mahdessian Name: Ara Mahdessian Title: Chief Executive Officer cc: Vahe Kuzoyan, President, ServiceTitan, Inc. Dave Sherry, Chief Financial Officer, ServiceTitan, Inc. Olive Huang, Chief Legal Officer, ServiceTitan, Inc. Tad J. Freese, Latham & Watkins LLP Sarah Axtell, Latham & Watkins LLP Robert G. Day, Wilson Sonsini Goodrich & Rosati, P.C. Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C. Colin G. Conklin, Wilson Sonsini Goodrich & Rosati, P.C. [Signature Page to Acceleration Request]