Correspondence 0001558370-22-018274 from Enfusion, Inc. (ENFN) (CIK 0001868912)
Enfusion, Inc. (ENFN) (CIK 0001868912)
Date: Nov. 30, 2022 · CIK: 0001868912 · Accession: 0001558370-22-018274
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File numbers found in text: 333-268477
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CORRESP 1 filename1.htm Enfusion, Inc. 125 South Clark Street, Suite 750 Chicago, IL 60603 VIA EDGAR November 30, 2022 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Jan Woo, Legal Branch Chief Aliya Ishmukhamedova, Law Clerk Re: Enfusion, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-268477 Dear Ms. Woo and Ms. Ishmukhamedova: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Enfusion, Inc. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to December 2, 2022 at 4:00 P.M., Eastern Time or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Gregg L. Katz at (617) 570-1406. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Gregg L. Katz. If you have any questions regarding this request, please contact Gregg L. Katz of Goodwin Procter LLP at (617) 570-1406. Sincerely, ENFUSION, INC. /s/ Matthew Campobasso Matthew Campobasso General Counsel and Corporate Secretary cc: Oleg Movchan, Enfusion, Inc. Gregg L. Katz, Goodwin Procter LLP Jesse Nevarez, Goodwin Procter LLP