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SEC Comment Letter for Donnelley Financial Solutions, Inc. (DFIN) (CIK 0001669811) (DFIN) — Mar 16, 2017

Donnelley Financial Solutions, Inc. (DFIN) (CIK 0001669811)
Date: March 16, 2017 · CIK: 0001669811 · Accession: 0000000000-17-008781

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File numbers found in text: 333-216619

Date
March 10, 2017
Author
/s/ Celeste M. Murphy for
Form
UPLOAD
Company
Donnelley Financial Solutions, Inc. (DFIN) (CIK 0001669811)

Letter

Mail Stop 3720 March 1 6, 2017 Daniel N. Leib Chief Executive Officer Donnelley Financial Solutions, Inc. 35 West Wacker Drive Chicago, Illinois 60601

Re: Donnelley Financial Solutions, Inc. Registration Statement on Form S-4 Filed March 10, 2017 File No. 333-216619

Dear Mr. Leib :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Joshua Shainess, Attorney -Adviser, at (202) 551 -7951 with any questions.

Sincerely,
/s/ Celeste M. Murphy for

Show Raw Text
Mail Stop 3720

March 1 6, 2017

Daniel N. Leib
Chief Executive Officer
Donnelley Financial Solutions, Inc.
35 West Wacker Drive
Chicago, Illinois 60601

Re: Donnelley Financial Solutions, Inc.
  Registration Statement on Form S-4
Filed  March 10, 2017
  File No.  333-216619

Dear Mr. Leib :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Joshua Shainess, Attorney -Adviser,  at (202) 551 -7951  with any questions.

Sincerely,

 /s/ Celeste M. Murphy for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

cc: Robert W. Downes, Esq.
 Sullivan & Cromwell LLP