Correspondence 0001104659-22-130583 from Skillsoft Corp. (SKIL, SKILW) (CIK 0001774675) (SKIL)

Skillsoft Corp. (SKIL, SKILW) (CIK 0001774675)
Date: Dec. 28, 2022 · CIK: 0001774675 · Accession: 0001104659-22-130583

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AI Filing Summary & Sentiment

File numbers found in text: 333-268938

Date

December 28, 2022

Author

Not clearly detected

Form

CORRESP

Company

Skillsoft Corp. (SKIL, SKILW) (CIK 0001774675)

Letter

SKILLSOFT CORP.

300 Innovative Way, Suite 201

Nashua, New Hampshire 03062

December 28, 2022

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549-3561

Attn: Kyle Wiley

Re: Skillsoft Corp.

Registration Statement on Form S-3 (File No. 333-268938)

Ladies and Gentlemen:

We refer to the registration statement on Form S-3 (File No. 333-268938) (the “Registration Statement”), of Skillsoft Corp. (the “Company”). In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests the acceleration of the effectiveness of the Registration Statement so that it may become effective at 4:00 p.m. (Eastern time) on December 30, 2022 or as soon as practicable thereafter.

Please call Merritt S. Johnson at (212) 310-8280, of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

Very truly yours,
Skillsoft Corp.

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CORRESP
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filename1.htm

SKILLSOFT CORP.

300 Innovative Way, Suite 201

Nashua, New Hampshire 03062

December 28, 2022

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549-3561

Attn: Kyle Wiley

Re:           Skillsoft
Corp.

Registration Statement on Form S-3
(File No. 333-268938)

Ladies and Gentlemen:

We refer to the registration
statement on Form S-3 (File No. 333-268938) (the “Registration Statement”), of Skillsoft Corp. (the
 “Company”). In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully
requests the acceleration of the effectiveness of the Registration Statement so that it may become effective at 4:00 p.m. (Eastern
time) on December 30, 2022 or as soon as practicable thereafter.

Please call Merritt S. Johnson at (212) 310-8280,
of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

    Very truly yours,

    Skillsoft Corp.

    By: /s/
                                            Richard Walker

     Name:
    Richard Walker

     Title:
    Chief Financial Officer

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