SEC Comment Letter 0000000000-23-001729 to Nogin, Inc. (CIK 0001841800)
Nogin, Inc. (CIK 0001841800)
Date: Feb. 21, 2023 · CIK: 0001841800 · Accession: 0000000000-23-001729
AI Filing Summary & Sentiment
File numbers found in text: 333-269765
Letter
United States securities and exchange commission logo February 21, 2023 Jonathan S. Huberman Chief Executive Officer Nogin, Inc. 1775 Flight Way STE 400 Tustin, CA 92782 Re:Nogin, Inc. Registration Statement on Form S-1 Filed February 14, 2023 File No. 333-269765 Dear Jonathan S. Huberman: This is to advise you that we have not reviewed and will not review your registration statement. 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 Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ryan J. Lynch
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United States securities and exchange commission logo
February 21, 2023
Jonathan S. Huberman
Chief Executive Officer
Nogin, Inc.
1775 Flight Way STE 400
Tustin, CA 92782
Re:Nogin, Inc.
Registration Statement on Form S-1
Filed February 14, 2023
File No. 333-269765
Dear Jonathan S. Huberman:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Ryan J. Lynch