SEC Comment Letter for Legence (LGN) — Feb 24, 2026
Legence Corp.
Date: Feb. 24, 2026 · CIK: 0002052568 · Accession: 0000000000-26-001895
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Legence Corp. Draft Registration Statement on Form S-1 Submitted February 17, 2026 CIK No. 0002052568 Dear Jeffrey Sprau:
February 24, 2026
Jeffrey Sprau Chief Executive Officer Legence Corp. 1601 Las Plumas Avenue San Jose, CA 95133
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Billy Vranish
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 24, 2026 Jeffrey Sprau Chief Executive Officer Legence Corp. 1601 Las Plumas Avenue San Jose, CA 95133 Re: Legence Corp. Draft Registration Statement on Form S-1 Submitted February 17, 2026 CIK No. 0002052568 Dear Jeffrey Sprau: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Billy Vranish </TEXT> </DOCUMENT>