Correspondence 0001193125-23-086061 from Nogin, Inc. (CIK 0001841800)
Nogin, Inc. (CIK 0001841800)
Date: March 30, 2023 · CIK: 0001841800 · Accession: 0001193125-23-086061
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.
Registration Statement on Form S-1, as amended
File No. 333-269765
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Nogin, Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 9:05 A.M. Eastern Time on March 31, 2023, or as soon as practicable thereafter.
Please contact Ryan J. Lynch of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404, to provide notice of effectiveness, or 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.
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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. Registration Statement on Form S-1, as amended File No. 333-269765 Ladies and Gentlemen: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Nogin, Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 9:05 A.M. Eastern Time on March 31, 2023, or as soon as practicable thereafter. Please contact Ryan J. Lynch of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404, to provide notice of effectiveness, or 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