Correspondence 0001193125-24-241862 from Toro CombineCo, Inc. (CIK 0002018064) (TTGT)
Toro CombineCo, Inc. (CIK 0002018064)
Date: Oct. 23, 2024 · CIK: 0002018064 · Accession: 0001193125-24-241862
AI Filing Summary & Sentiment
File numbers found in text: 333-280529
Letter
October 23, 2024
Via EDGAR Submission
United States Securities and Exchange Commission
Division of Corporation Finance — Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Chen Chen
Kathleen Collins
Aliya Ishmukhamedova
Mitchell Austin
Re: Toro CombineCo, Inc.
Registration Statement on Form S-4
Filed June 27, 2024
File No. 333-280529
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Toro CombinCo, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-280529), as amended (the “Registration Statement”), to 4:05 p.m. Eastern Time on October 25, 2024, or as soon as practicable thereafter.
The Company hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Company may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company hereby authorizes Andrew P. Alin and Joseph B. Conahan of Wilmer Cutler Pickering Hale and Dorr LLP to orally modify or withdraw this request for acceleration.
Please contact Andrew P. Alin at (212) 230-8804 or Andrew.Alin@wilmerhale.com or Joseph B. Conahan at (617) 526-6317 or Joseph.Conahan@wilmerhale.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Andrew P. Alin or Joseph B. Conahan when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours,
TORO COMBINECO, INC.
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CORRESP 1 filename1.htm CORRESP October 23, 2024 Via EDGAR Submission United States Securities and Exchange Commission Division of Corporation Finance — Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Chen Chen Kathleen Collins Aliya Ishmukhamedova Mitchell Austin Re: Toro CombineCo, Inc. Registration Statement on Form S-4 Filed June 27, 2024 File No. 333-280529 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Toro CombinCo, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-280529), as amended (the “Registration Statement”), to 4:05 p.m. Eastern Time on October 25, 2024, or as soon as practicable thereafter. The Company hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. The Company hereby authorizes Andrew P. Alin and Joseph B. Conahan of Wilmer Cutler Pickering Hale and Dorr LLP to orally modify or withdraw this request for acceleration. Please contact Andrew P. Alin at (212) 230-8804 or Andrew.Alin@wilmerhale.com or Joseph B. Conahan at (617) 526-6317 or Joseph.Conahan@wilmerhale.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Andrew P. Alin or Joseph B. Conahan when this request for acceleration of effectiveness of the Registration Statement has been granted. Very truly yours, TORO COMBINECO, INC. By: /s/ Michael Cotoia Name: Michael Cotoia Title: Chief Executive Officer (Principal Executive Officer) cc: Andrew P. Alin Wilmer Cutler Pickering Hale and Dorr LLP Joseph B. Conahan Wilmer Cutler Pickering Hale and Dorr LLP