Correspondence 0001193125-24-273527 from ServiceTitan, Inc. (TTAN) (CIK 0001638826) (TTAN)
ServiceTitan, Inc. (TTAN) (CIK 0001638826)
Date: Dec. 9, 2024 · CIK: 0001638826 · Accession: 0001193125-24-273527
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File numbers found in text: 333-283296
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CORRESP 1 filename1.htm CORRESP 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 File No. 333-283296 Acceleration Request Requested Date: December 11, 2024 Requested Time: 4:00 P.M. Eastern Time To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of ServiceTitan, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on December 11, 2024, or at such later time as the Company or its outside counsel, Latham & Watkins LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [Signature Page Follows] Sincerely, GOLDMAN SACHS & CO. LLC MORGAN STANLEY & CO. LLC As representatives of the several underwriters GOLDMAN SACHS & CO. LLC By: /s/ William Connolly III Name: William Connolly III Title: Managing Director MORGAN STANLEY & CO. LLC By: /s/ Aderike Ajao Name: Aderike Ajao Title: Vice President [Signature Page to Underwriters’ Acceleration Request]