SEC Company Response from Legence (LGN) — Dec 9, 2025
Legence Corp.
Date: Dec. 9, 2025 · CIK: 0002052568 · Accession: 0001193125-25-312796
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292022
Letter
Re: Legence Corp.
Legence Corp. 1601 Las Plumas Avenue San Jose, CA 95133 December 9, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549
Attention: Catherine DeLorenzo
Registration Statement on Form S-1 (File No. 333-292022)
Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Legence Corp., a Delaware corporation (the “ Company ”), hereby requests acceleration of the effective date of the above-referenced Registration Statement (the “ Registration Statement ”) to 4:00 p.m., Eastern Time, on December 11, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, may request by telephone that such Registration Statement be declared effective. Please contact Matthew Pacey or Michael Rigdon of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3786 or (713) 836-3647, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
/s/ Jeffrey Sprau
Show Raw Text
CORRESP 1 filename1.htm CORRESP Legence Corp. 1601 Las Plumas Avenue San Jose, CA 95133 December 9, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Catherine DeLorenzo Re: Legence Corp. Registration Statement on Form S-1 (File No. 333-292022) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Legence Corp., a Delaware corporation (the “ Company ”), hereby requests acceleration of the effective date of the above-referenced Registration Statement (the “ Registration Statement ”) to 4:00 p.m., Eastern Time, on December 11, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, may request by telephone that such Registration Statement be declared effective. Please contact Matthew Pacey or Michael Rigdon of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3786 or (713) 836-3647, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, /s/ Jeffrey Sprau Jeffrey Sprau Chief Executive Officer and Director