CORRESP Filing
Beneficient
Date: Dec. 30, 2025 · CIK: 0001775734 · Accession: 0001493152-25-029677
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292387
Letter
Beneficient
North St. Paul Street, Suite 4850
Dallas, TX 75201
VIA EDGAR SUBMISSION
December 30, 2025
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
F Street, N.E.
Washington, D.C. 20549
Attention: Madeleine Joy Mateo
Re: Beneficient
Registration Statement on Form S-1
Filed December 23, 2025
Registration File No. 333-292387
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, Beneficient (the "Registrant") hereby requests that the effective date for the Registration Statement referred to above (the "Registration Statement") be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on January 2, 2026, or as soon thereafter as is practicable, or at such other time as the Registrant or the Registrant's legal counsel, Haynes and Boone, LLP, requests by telephone that such Registration Statement be declared effective.
The Registrant hereby authorizes Matthew L. Fry of Haynes and Boone, LLP to orally modify or withdraw this request for acceleration.
Please contact Matthew L. Fry of Haynes and Boone, LLP, the Registrant's legal counsel, at (214) 651-5443 when the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.
Thank you in advance for your assistance.
* * * * *
Very truly yours,
BENEFICIENT
Show Raw Text
CORRESP 1 filename1.htm Beneficient 325 North St. Paul Street, Suite 4850 Dallas, TX 75201 VIA EDGAR SUBMISSION December 30, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Madeleine Joy Mateo Re: Beneficient Registration Statement on Form S-1 Filed December 23, 2025 Registration File No. 333-292387 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, Beneficient (the "Registrant") hereby requests that the effective date for the Registration Statement referred to above (the "Registration Statement") be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on January 2, 2026, or as soon thereafter as is practicable, or at such other time as the Registrant or the Registrant's legal counsel, Haynes and Boone, LLP, requests by telephone that such Registration Statement be declared effective. The Registrant hereby authorizes Matthew L. Fry of Haynes and Boone, LLP to orally modify or withdraw this request for acceleration. Please contact Matthew L. Fry of Haynes and Boone, LLP, the Registrant's legal counsel, at (214) 651-5443 when the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter. Thank you in advance for your assistance. * * * * * Very truly yours, BENEFICIENT By: /s/ James G. Silk Name: James G. Silk Title: Interim Chief Executive Officer cc: Matthew L. Fry, Esq., Haynes and Boone, LLP