Correspondence 0001628280-23-032315 from Klaviyo, Inc. (KVYO) (CIK 0001835830) (KVYO)
Klaviyo, Inc. (KVYO) (CIK 0001835830)
Date: Sept. 15, 2023 · CIK: 0001835830 · Accession: 0001628280-23-032315
AI Filing Summary & Sentiment
File numbers found in text: 333-274211
Letter
Document
Bradley C. Weber Goodwin Procter
+1 650 752 3226 601 Marshall Street
BWeber@goodwinlaw.com Redwood City, CA 94063
goodwinlaw.com
+1 650 752 3100
September 15, 2023
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Austin Pattan
Jeff Kauten
Joseph Cascarano
Robert Littlepage
Re: Klaviyo, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed September 11, 2023
File No. 333-274211
Ladies and Gentlemen:
This letter is submitted on behalf of Klaviyo, Inc. (the “Company”) in response to an oral comment provided by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on September 13, 2023 with respect to the above-referenced Amendment No. 1 to Registration Statement on Form S-1 (the “Registration Statement”).
The Staff requested that the Company revise the charts appearing on the third page of the cover art and page 80 of the Registration Statement, such revisions to be made in the related prospectus that the Company plans to file with the Commission pursuant to Rule 424(b) (the “Final Prospectus”). In response to the Staff’s comment, the Company advises the Staff that the Company will include the revised charts attached hereto as Appendix A and Appendix B in the Final Prospectus.
Signature Page Follows.
Securities and Exchange Commission
September 15, 2023
Page 2
We hope the foregoing answer is responsive to your comments. If you should have any questions concerning this correspondence, please contact the undersigned at (650) 752-3226.
Sincerely,
/s/ Bradley C. Weber
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CORRESP 1 filename1.htm Document Bradley C. Weber Goodwin Procter +1 650 752 3226 601 Marshall Street BWeber@goodwinlaw.com Redwood City, CA 94063 goodwinlaw.com +1 650 752 3100 September 15, 2023 Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Austin Pattan Jeff Kauten Joseph Cascarano Robert Littlepage Re: Klaviyo, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed September 11, 2023 File No. 333-274211 Ladies and Gentlemen: This letter is submitted on behalf of Klaviyo, Inc. (the “Company”) in response to an oral comment provided by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on September 13, 2023 with respect to the above-referenced Amendment No. 1 to Registration Statement on Form S-1 (the “Registration Statement”). The Staff requested that the Company revise the charts appearing on the third page of the cover art and page 80 of the Registration Statement, such revisions to be made in the related prospectus that the Company plans to file with the Commission pursuant to Rule 424(b) (the “Final Prospectus”). In response to the Staff’s comment, the Company advises the Staff that the Company will include the revised charts attached hereto as Appendix A and Appendix B in the Final Prospectus. Signature Page Follows. Securities and Exchange Commission September 15, 2023 Page 2 We hope the foregoing answer is responsive to your comments. If you should have any questions concerning this correspondence, please contact the undersigned at (650) 752-3226. Sincerely, /s/ Bradley C. Weber Bradley C. Weber Goodwin Procter LLP cc: Andrew Bialecki, Klaviyo, Inc. Amanda Whalen, Klaviyo, Inc. Landon R. Edmond, Klaviyo, Inc. Cameron S. Vermette, Klaviyo, Inc. Craig M. Schmitz, Goodwin Procter LLP Kim S. de Glossop, Goodwin Procter LLP Kristin A. Gerber, Goodwin Procter LLP Frank F. Rahmani, Sidley Austin LLP Samir A. Gandhi, Sidley Austin LLP Helen Theung, Sidley Austin LLP Securities and Exchange Commission September 15, 2023 Page 3 Appendix A Securities and Exchange Commission September 15, 2023 Page 4 Appendix B