SEC Company Response from AvidXchange Holdings, Inc. (CIK 0001858257) — Oct 8, 2021
AvidXchange Holdings, Inc. (CIK 0001858257)
Date: Oct. 8, 2021 · CIK: 0001858257 · Accession: 0001193125-21-295662
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File numbers found in text: 333-259632
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CORRESP 1 filename1.htm CORRESP AvidXchange Holdings, Inc. 1210 AvidXchange Lane Charlotte, North Carolina 28206 October 8, 2021 VIA EDGAR AND EMAIL United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attn: Mr. Mitchell Austin Ms. Jan Woo Ms. Rebekah Lindsey Ms. Kathleen Collins Re: AvidXchange Holdings, Inc. Registration Statement on Form S-1, as amended (File No. 333-259632) Withdrawal of Request for Acceleration of Effective Date Ladies and Gentlemen: Reference is made to the several letters, each filed as correspondence via EDGAR on October 8, 2021, in which both we and the several underwriters requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-259632) for October 12, 2021, at 4:00 p.m., Washington, D.C. time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at this time and we hereby formally withdraw both our and the underwriters’ requests for acceleration of the effective date. Very truly yours, AvidXchange Holdings, Inc. /s/ Ryan Stahl By: Ryan Stahl Title: General Counsel and Secretary cc: Teri O’Brien, Paul Hastings LLP Brandon J. Bortner, Paul Hastings LLP Alex Davis, Cooley LLP David Ambler, Cooley LLP