SEC Comment Letter for Open Lending Corp (LPRO) (CIK 0001806201) (LPRO) — Mar 24, 2021
Open Lending Corp (LPRO) (CIK 0001806201)
Date: March 24, 2021 · CIK: 0001806201 · Accession: 0000000000-21-003543
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United States securities and exchange commission logo
March 24, 2021
John J. Flynn
Chief Executive Officer
Open Lending Corp
1501 S. MoPac Expressway
Austin, TX 78746
Re:Open Lending Corp
Draft Registration Statement on FormS-1
Submitted March 17, 2021
CIK No. 0001806201
Dear Mr. Flynn :
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance