Correspondence 0001193125-23-085793 from Nogin, Inc. (CIK 0001841800)
Nogin, Inc. (CIK 0001841800)
Date: March 30, 2023 · CIK: 0001841800 · Accession: 0001193125-23-085793
AI Filing Summary & Sentiment
File numbers found in text: 333-269765
Letter
Nogin, Inc.
1775 Flight Way STE 400
Tustin, CA 92782
March 30, 2023
VIA EDGAR
Office of Trade & Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C.
Re: Nogin, Inc.
Withdrawal of Acceleration Request - Registration Statement on Form S-1
File No. 333-269765
Ladies and Gentlemen:
Reference is made to the letter from Nogin, Inc. (the “Company”), filed as correspondence via EDGAR on March 27, 2023, in which the Company requested that the effective date of the Registration Statement on Form S-1 referred to above (the “Registration Statement”) be accelerated so that it would become effective at 4:00 P.M. Eastern Time on March 29, 2023, or as soon as practicable thereafter (the “Effective Time”), pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended.
The Company no longer requests that such Registration Statement be declared effective at the Effective Time, and the Company hereby withdraws its request for the acceleration of the effective date until providing further notice.
Please contact Ryan J. Lynch of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404 if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.
Very truly yours,
Nogin, Inc.
Show Raw Text
CORRESP 1 filename1.htm CORRESP Nogin, Inc. 1775 Flight Way STE 400 Tustin, CA 92782 March 30, 2023 VIA EDGAR Office of Trade & Services Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Re: Nogin, Inc. Withdrawal of Acceleration Request - Registration Statement on Form S-1 File No. 333-269765 Ladies and Gentlemen: Reference is made to the letter from Nogin, Inc. (the “Company”), filed as correspondence via EDGAR on March 27, 2023, in which the Company requested that the effective date of the Registration Statement on Form S-1 referred to above (the “Registration Statement”) be accelerated so that it would become effective at 4:00 P.M. Eastern Time on March 29, 2023, or as soon as practicable thereafter (the “Effective Time”), pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended. The Company no longer requests that such Registration Statement be declared effective at the Effective Time, and the Company hereby withdraws its request for the acceleration of the effective date until providing further notice. Please contact Ryan J. Lynch of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404 if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter. Very truly yours, Nogin, Inc. By: /s/ Jonathan S. Huberman Jonathan S. Huberman Chief Executive Officer, President, and Chairman of the Board of Directors cc: Peter Handrinos, Latham & Watkins LLP John M. Greer, Latham & Watkins LLP Ryan J. Lynch, Latham & Watkins LLP