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SEC Comment Letter for StepStone Group Inc. (STEP) (CIK 0001796022) (STEP) — Mar 13, 2020

StepStone Group Inc. (STEP) (CIK 0001796022)
Date: March 13, 2020 · CIK: 0001796022 · Accession: 0000000000-20-002296

AI Filing Summary & Sentiment

Date
March 13, 2020
Author
Office of Finance
Form
UPLOAD
Company
StepStone Group Inc. (STEP) (CIK 0001796022)

Letter

March 13, 2020 Monte Brem Chairman and Co-Chief Executive Officer StepStone Group Inc. 450 Lexington Avenue, 31st Floor New York, NY 10017 Re:StepStone Group Inc. Amendment No. 2 to Draft Registration Statement on Form S-1 Submitted March 2, 2020 CIK No. 0001796022 Dear Mr. Brem: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amended Draft Registration Statement Submitted March 2, 2020 Management, page 159 1.As exhibits to your registration statement, please file consents for the director nominees Scott W. Hart, Jose A. Fernandez, and Michael I. McCabe, pursuant to Rule 438 of the Securities Act.

FirstName LastNameMonte Brem Comapany NameStepStone Group Inc. March 13, 2020 Page 2 FirstName LastName Monte Brem StepStone Group Inc. March 13, 2020 Page 2 You may contact Ben Phippen at 202-551-3697 or Amit Pande at 202-551-3423 if you have questions regarding comments on the financial statements and related matters. Please contact John Dana Brown at 202-551-3859 or J. Nolan McWilliams at 202-551-3217 with any other questions. Sincerely, Division of Corporation Finance Office of Finance cc: Andrew L. Fabens

Show Raw Text
March 13, 2020
Monte Brem
Chairman and Co-Chief Executive Officer
StepStone Group Inc.
450 Lexington Avenue, 31st Floor
New York, NY 10017
Re:StepStone Group Inc.
Amendment No. 2 to
Draft Registration Statement on Form S-1
Submitted March 2, 2020
CIK No. 0001796022
Dear Mr. Brem:
            We have reviewed your amended draft registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amended Draft Registration Statement Submitted March 2, 2020
Management, page 159
1.As exhibits to your registration statement, please file consents for the director nominees
Scott W. Hart, Jose A. Fernandez, and Michael I. McCabe, pursuant to Rule 438 of the
Securities Act.

 FirstName LastNameMonte Brem
 Comapany NameStepStone Group Inc.
 March 13, 2020 Page 2
 FirstName LastName
Monte Brem
StepStone Group Inc.
March 13, 2020
Page 2
            You may contact Ben Phippen at 202-551-3697 or Amit Pande at 202-551-3423 if you
have questions regarding comments on the financial statements and related matters.  Please
contact John Dana Brown at 202-551-3859 or J. Nolan McWilliams at 202-551-3217 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Andrew L. Fabens