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SEC Company Response from ChargePoint Holdings, Inc. (CHPT) (CIK 0001777393) (CHPT) — Jul 23, 2019

ChargePoint Holdings, Inc. (CHPT) (CIK 0001777393)
Date: July 23, 2019 · CIK: 0001777393 · Accession: 0001213900-19-013382

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-232501

Date
July 23, 2019
Author
GOLDMAN SACHS & CO. LLC
Form
CORRESP
Company
ChargePoint Holdings, Inc. (CHPT) (CIK 0001777393)

Letter

VIA EDGAR Office of Transportation and Leisure United States Securities and Exchange Commission Division of Corporation Finance Attention: Susan Block Office of Transportation and Leisure Re: Switchback Energy Acquisition Corporation Form S-1 Registration Statement File No. 333-232501

Dear Ms. Block:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), each of the undersigned, for itself and the several underwriters, hereby joins in the request of Switchback Energy Acquisition Corporation that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. (Eastern time) time on July 25, 2019, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, approximately 200 copies of the Preliminary Prospectus dated July 22, 2019 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

* * *

[signature page follows]

Very truly yours,
GOLDMAN SACHS & CO. LLC

Show Raw Text
CORRESP
1
filename1.htm

July 23, 2019

VIA EDGAR

Office of Transportation and Leisure

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N .E.

Washington, D.C. 20549-3561

    Attention:
    Susan Block

    Office of Transportation and Leisure

    Re:
    Switchback Energy Acquisition Corporation

    Form S-1 Registration Statement

    File No. 333-232501

Dear Ms. Block:

Pursuant to Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended (the “Act”), each of the undersigned, for itself and the several underwriters,
hereby joins in the request of Switchback Energy Acquisition Corporation that the effective date of the above-referenced Registration
Statement be accelerated so as to permit it to become effective at 4:00 p.m. (Eastern time) time on July 25, 2019, or as soon thereafter
as practicable.

Pursuant to Rule 460 of the General Rules and Regulations
under the Act, the undersigned advise that as of the date hereof, approximately 200 copies of the Preliminary Prospectus dated
July 22, 2019 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue
to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

* * *

[signature page follows]

    1

    Very truly yours,

    GOLDMAN SACHS & CO. LLC

    CITIGROUP GLOBAL MARKETS INC.,

    as Representatives of the Several Underwriters

    GOLDMAN SACHS & CO. LLC

    By:
    /s/ Charles Park

    Name: Charles Park

    Title: Managing Director

    CITIGROUP GLOBAL MARKETS INC.

    By:
    /s/ Cash Cameron

    Name: C. Cash Cameron

    Title: Vice President

    2