SEC Company Response from Vertex, Inc. (VERX) (CIK 0001806837) (VERX) — Jul 25, 2022
Vertex, Inc. (VERX) (CIK 0001806837)
Date: July 25, 2022 · CIK: 0001806837 · Accession: 0001558370-22-010941
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File numbers found in text: 333-266168
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CORRESP 1 filename1.htm Vertex, Inc. 2301 Renaissance Blvd King of Prussia, Pennsylvania 19406 July 25, 2022 Via EDGAR Transmission Securities and Exchange Commission Division of Corporation Finance Mail Stop 3010 100 F Street, N.E. Washington, D.C. 20549 Re: Vertex, Inc. Registration Statement on Form S-3 (Registration No. 333-266168) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333- 266168) (the “Registration Statement”) of Vertex, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on July 25, 2022, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Joel Trotter at (202) 637-2165 or William Hackett at (202) 637-2257. If you have any questions regarding the foregoing, please do not hesitate to contact Joel Trotter at (202) 637-2165 or William Hackett at (202) 637-2257, of Latham & Watkins LLP. Thank you in advance for your consideration. Very truly yours, Vertex, Inc. By:/s/ Bryan Rowland Name:Bryan Rowland Title: General Counsel cc:David DeStefano, Vertex, Inc. John Schwab, Vertex, Inc. Lisa Butler, Vertex, Inc. Joel H. Trotter, Latham & Watkins LLP William K. Hackett, Latham & Watkins LLP