CORRESP Filing
NIQ Global Intelligence plc
Date: July 22, 2025 · CIK: 0002054696 · Accession: 0001193125-25-162456
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File numbers found in text: 333-288376
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CORRESP 1 filename1.htm CORRESP J.P. Morgan Securities LLC 383 Madison Avenue New York, New York 10179 BofA Securities, Inc. One Bryant Park New York, New York 10036 UBS Securities LLC 1285 Avenue of the Americas New York, New York 10019 July 22, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Marion Graham Matthew Derby Re: NIQ Global Intelligence plc Registration Statement on Form S-1 (File No. 333-288376) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), we, as representatives of the several underwriters, hereby join in the request of NIQ Global Intelligence plc, an Irish public limited company (the “ Company ”) for the acceleration of the effective date of the above-referenced Registration Statement so that it will be declared effective at 4:00 p.m., Eastern Time, on July 22, 2025, or as soon as possible thereafter, or at such other time as the Company or its outside counsel, Ropes & Gray LLP, may orally request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that approximately 866 copies of the Preliminary Prospectus included in the above-named Registration Statement, as amended, were distributed during the period from July 14, 2025 through the date hereof, to prospective underwriters, institutions, dealers and others. We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Thank you for your assistance in this matter. [ Signature pages follow ] Very truly yours, Acting severally on behalf of themselves and the several underwriters J.P. Morgan Securities LLC BofA Securities, Inc. UBS Securities LLC J.P. MORGAN SECURITIES LLC By: /s/ Alice Takhtajan Name: Alice Takhtajan Title: Managing Director BOFA SECURITIES, INC. By: /s/ Edward FitzGerald Name: Edward FitzGerald Title: Vice Chairman UBS SECURITIES LLC By: /s/ Austin Gobbo Name: Austin Gobbo Title: Director