Correspondence 0001193125-26-142912 from Legence Corp. (LGN) (CIK 0002052568)
Legence Corp. (LGN) (CIK 0002052568)
Date: April 6, 2026 · CIK: 0002052568 · Accession: 0001193125-26-142912
AI Filing Summary & Sentiment
File numbers found in text: 333-294894
Letter
Legence Corp.
1601 Las Plumas Avenue
San Jose, CA 95133
April 6, 2026
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:
Benjamin Holt
Re:
Legence Corp.
Registration Statement on Form S-1 (File No. 333-294894) 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 April 7, 2026, 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
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CORRESP 1 filename1.htm CORRESP Legence Corp. 1601 Las Plumas Avenue San Jose, CA 95133 April 6, 2026 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: Benjamin Holt Re: Legence Corp. Registration Statement on Form S-1 (File No. 333-294894) 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 April 7, 2026, 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