Correspondence 0001193125-24-166672 from WEBTOON Entertainment Inc. (WBTN) (CIK 0001997859) (WBTN)
WEBTOON Entertainment Inc. (WBTN) (CIK 0001997859)
Date: June 24, 2024 · CIK: 0001997859 · Accession: 0001193125-24-166672
AI Filing Summary & Sentiment
File numbers found in text: 333-279863
Letter
WEBTOON Entertainment Inc.
5700 Wilshire Blvd., Suite 220
Los Angeles, CA 90036
June 24, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Stephany Yang, Anne McConnell, Erin Donahue and Evan Ewing
Re: WEBTOON Entertainment Inc.
Request for Acceleration of Effectiveness of Registration Statement on Form S-1
File No. 333-279863
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WEBTOON Entertainment Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 2:00 p.m., Eastern Time, on June 26, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Michael Kim or Joshua N. Korff of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4746 or (212) 446-4943, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
WEBTOON Entertainment Inc.
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CORRESP 1 filename1.htm CORRESP WEBTOON Entertainment Inc. 5700 Wilshire Blvd., Suite 220 Los Angeles, CA 90036 June 24, 2024 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549 Attention: Stephany Yang, Anne McConnell, Erin Donahue and Evan Ewing Re: WEBTOON Entertainment Inc. Request for Acceleration of Effectiveness of Registration Statement on Form S-1 File No. 333-279863 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, WEBTOON Entertainment Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 2:00 p.m., Eastern Time, on June 26, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective. Please contact Michael Kim or Joshua N. Korff of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4746 or (212) 446-4943, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, WEBTOON Entertainment Inc. /s/ Junkoo Kim Junkoo Kim Chief Executive Officer cc: David J. Lee Maximilian Jo WEBTOON Entertainment Inc. Michael Kim Joshua N. Korff Edward J. Lee Kirkland & Ellis LLP Michael Kaplan Dan Gibbons Judah Bareli Davis Polk & Wardwell LLP