SEC Company Response from Legence (LGN) — Dec 9, 2025
Legence Corp.
Date: Dec. 9, 2025 · CIK: 0002052568 · Accession: 0001193125-25-312802
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292022
Letter
Re: Legence Corp.
Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 Jefferies LLC 520 Madison Avenue New York, New York 10022 December 9, 2025 VIA EDGAR U.S. 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
Registration File No. 333-292022 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), we, the representatives of the several underwriters (the “ Representatives ”), hereby join in the request of Legence Corp. (the “ Company ”) for acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “ Registration Statement ”), so that it will be declared effective at 4:00 PM 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 orally request via telephone call that such Registration Statement be declared effective. Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance.
Very truly yours,
GOLDMAN SACHS & CO. LLC
JEFFERIES LLC
Show Raw Text
CORRESP 1 filename1.htm CORRESP Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 Jefferies LLC 520 Madison Avenue New York, New York 10022 December 9, 2025 VIA EDGAR U.S. 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 Registration File No. 333-292022 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), we, the representatives of the several underwriters (the “ Representatives ”), hereby join in the request of Legence Corp. (the “ Company ”) for acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “ Registration Statement ”), so that it will be declared effective at 4:00 PM 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 orally request via telephone call that such Registration Statement be declared effective. Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance. Very truly yours, GOLDMAN SACHS & CO. LLC JEFFERIES LLC GOLDMAN SACHS & CO. LLC By: /s/ Ryan Cunn Name: Ryan Cunn Title: Managing Director [ Signature Page to Acceleration Request – Underwriters ] JEFFERIES LLC By: /s/ George O’Leary Name: George O’Leary Title: Managing Director [ Signature Page to Acceleration Request – Underwriters ]