Correspondence 0001193125-26-142915 from Legence Corp. (LGN) (CIK 0002052568)
Legence Corp. (LGN) (CIK 0002052568)
Date: April 6, 2026 · CIK: 0002052568 · Accession: 0001193125-26-142915
AI Filing Summary & Sentiment
File numbers found in text: 333-294894
Letter
Goldman Sachs & Co. LLC
200 West Street
New York, New York 10282
Jefferies LLC
520 Madison Avenue
New York, New York 10022
BofA Securities, Inc.
One Bryant Park
New York, New York 10036
April 6, 2026
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: Benjamin Holt
Re: Legence Corp.
Registration Statement on Form S-1
Registration File No. 333-294894
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 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 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 offering.
Very truly yours,
GOLDMAN SACHS & CO. LLC
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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 BofA Securities, Inc. One Bryant Park New York, New York 10036 April 6, 2026 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: Benjamin Holt Re: Legence Corp. Registration Statement on Form S-1 Registration File No. 333-294894 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 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 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 offering. Very truly yours, GOLDMAN SACHS & CO. LLC JEFFERIES LLC BOFA SECURITIES, INC. GOLDMAN SACHS & CO. LLC By: /s/ Ryan Cunn Name: Ryan Cunn Title: Managing Director JEFFERIES LLC By: /s/ George O’Leary Name: George O’Leary Title: Managing Director BOFA SECURITIES, INC. By: /s/ Fabrizio Wittenburg Name: Fabrizio Wittenburg Title: Managing Director [Signature Page to Acceleration Request – Underwriters]