Correspondence 0001213900-24-066105 from iLearningEngines, Inc. (AILE, AILEW) (CIK 0001835972)
iLearningEngines, Inc. (AILE, AILEW) (CIK 0001835972)
Date: Aug. 7, 2024 · CIK: 0001835972 · Accession: 0001213900-24-066105
AI Filing Summary & Sentiment
File numbers found in text: 333-279908
Letter
ILEARNINGENGINES, INC.
6701 Democracy Blvd., Suite 300
Bethesda, Maryland 20817
August 7, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mitchell Austin
Re: iLearningEngines, Inc.
Registration Statement on Form S-1
File No. 333-279908
Acceleration Request
Requested Date: August 9, 2024
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-279908) (as amended to date, the “Registration Statement”) to become effective on Friday, August 9, 2024, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Eric Blanchard of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Eric Blanchard of Cooley LLP, counsel to the Registrant, at (617) 937-2445, or in his absence Paul Alexander of Cooley LLP at (202) 776-2118.
Very truly yours,
ILEARNINGENGINES, INC.
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ILEARNINGENGINES, INC.
6701 Democracy Blvd., Suite 300
Bethesda, Maryland 20817
August 7, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mitchell Austin
Re: iLearningEngines, Inc.
Registration Statement on Form S-1
File No. 333-279908
Acceleration Request
Requested Date: August 9, 2024
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities
Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities
and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form
S-1 (File No. 333-279908) (as amended to date, the “Registration Statement”) to become effective on Friday,
August 9, 2024, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request
via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Eric Blanchard
of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared
effective, please orally confirm that event with Eric Blanchard of Cooley LLP, counsel to the Registrant, at (617) 937-2445, or in his
absence Paul Alexander of Cooley LLP at (202) 776-2118.
Very truly yours,
ILEARNINGENGINES, INC.
By:
/s/ Harish Chidambaran
Name:
Harish Chidambaran
Title:
Chief Executive Officer
cc: Eric Blanchard, Cooley LLP
Peter Byrne, Cooley LLP
Paul Alexander, Cooley LLP