Correspondence 0001193125-23-076705 from MariaDB plc (MRDB) (CIK 0001929589)
MariaDB plc (MRDB) (CIK 0001929589)
Date: March 22, 2023 · CIK: 0001929589 · Accession: 0001193125-23-076705
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File numbers found in text: 333-269268
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CORRESP 1 filename1.htm CORRESP MariaDB plc 699 Veterans Blvd Redwood City, CA 94063 March 22, 2023 VIA EDGAR Office of Technology Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attn: Edwin Kim Jan Woo Re: MariaDB plc Registration Statement on Form S-1 File No. 333-269268 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, MariaDB plc (the “Company”) hereby requests that the effective date of the Registration Statement be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:30 p.m. Eastern Time on March 24, 2023 or as soon as practicable thereafter. The Company hereby authorizes Jens Fischer of Perkins Coie LLP, counsel to the Company, to modify or withdraw this request for acceleration by oral or written communication. The Company requests that we be notified of such effectiveness by a telephone call to Mr. Fischer at (206) 359-6752 and that such effectiveness also be confirmed in writing. Very truly yours, MariaDB plc By: /s/ Roya Shakoori Name: Roya Shakoori Title: General Counsel cc: Jens Fischer Perkins Coie LLP