Correspondence 0001628280-23-032414 from Klaviyo, Inc. (KVYO) (CIK 0001835830) (KVYO)
Klaviyo, Inc. (KVYO) (CIK 0001835830)
Date: Sept. 18, 2023 · CIK: 0001835830 · Accession: 0001628280-23-032414
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File numbers found in text: 333-274211
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CORRESP 1 filename1.htm Document Klaviyo, Inc. 125 Summer Street 6th Floor Boston, Massachusetts 02110 VIA EDGAR September 18, 2023 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Austin Pattan Jeff Kauten Joseph Cascarano Robert Littlepage Re: Klaviyo, Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-274211 Requested Date: September 19, 2023 Requested Time: 4:00 p.m., Eastern Time Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Klaviyo, Inc. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 19, 2023 at 4:00 p.m., Eastern Time, or such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”). In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Bradley Weber at (650) 752-3226. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Bradley Weber. Under separate cover, Goldman Sachs & Co. LLC, Morgan Stanley & Co. LLC and Citigroup Global Markets Inc., as representatives of the underwriters, will send the Commission a letter joining in this request for acceleration of the effective date and time. The representatives will also provide you with information with respect to clearance from the Financial Industry Regulatory Authority prior to the effective date. Signature page follows. If you have any questions regarding this request, please contact Bradley Weber of Goodwin Procter LLP at (650) 752-3226. Sincerely, KLAVIYO, INC. By: /s/ Andrew Bialecki Name: Andrew Bialecki Title: Chief Executive Officer cc: 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