Correspondence 0001193125-24-233657 from KinderCare Learning Companies, Inc. (KLC) (CIK 0001873529) (KLC)
KinderCare Learning Companies, Inc. (KLC) (CIK 0001873529)
Date: Oct. 7, 2024 · CIK: 0001873529 · Accession: 0001193125-24-233657
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File numbers found in text: 333-281971
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CORRESP 1 filename1.htm Acceleration Request KINDERCARE LEARNING COMPANIES, INC. 5005 Meadows Road Lake Oswego, OR 97035 October 7, 2024 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Alyssa Wall and Lilyanna Peyser, Division of Corporation Finance Re: KinderCare Learning Companies, Inc. Registration Statement on Form S-1, as amended (File No. 333-281971) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, KinderCare Learning Companies, Inc., a Delaware corporation (the “Company”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on October 8, 2024, or as soon as possible thereafter. The Company hereby authorizes Faiza Rahman or Tristan VanDeventer of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. Please call Faiza Rahman or Tristan VanDeventer of Ropes & Gray LLP, counsel to the Company, at (212) 596-9517 or (212) 596-9361, as soon as the registration statement has been declared effective. [Signature page follows] Very truly yours, KINDERCARE LEARNING COMPANIES, INC. By: /s/ Paul Thompson Name: Paul Thompson Title: Chief Executive Officer cc. Anthony Amandi (KinderCare Learning Companies, Inc.) cc. Faiza Rahman (Ropes & Gray LLP) cc. Tristan VanDeventer (Ropes & Gray LLP) cc. Michael Kim (Kirkland & Ellis LLP) cc. Allison Bell (Kirkland & Ellis LLP) [Signature Page to Acceleration Request]