Correspondence 0001193125-23-236245 from TKO Group Holdings, Inc. (TKO) (CIK 0001973266) (TKO)
TKO Group Holdings, Inc. (TKO) (CIK 0001973266)
Date: Sept. 15, 2023 · CIK: 0001973266 · Accession: 0001193125-23-236245
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File numbers found in text: 333-274541
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CORRESP 1 filename1.htm CORRESP September 15, 2023 Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Rucha Pandit Re: TKO Group Holdings, Inc. Registration Statement on Form S-1 Filed September 15, 2023 Registration No. 333-274541 Dear Rucha Pandit, In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on September 19, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as TKO Group Holdings, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Benjamin Cohen of Latham & Watkins LLP, counsel to the Company, at (212) 906-1623 or in his absence, Marc Jaffe at (212) 906-1281, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. Very truly yours, TKO GROUP HOLDINGS, INC. /s/ Andrew Schleimer Name: Andrew Schleimer Title: Chief Financial Officer cc: Justin G. Hamill, Esq., Latham & Watkins LLP Marc D. Jaffe, Esq., Latham & Watkins LLP Michael V. Anastasio, Esq., Latham & Watkins LLP Benjamin J. Cohen, Esq., Latham & Watkins LLP