SecProbe.io

CORRESP
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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

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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]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 24, 2026

Jeffrey Sprau
Chief Executive Officer
Legence Corp.
1601 Las Plumas Avenue
San Jose, CA 95133

 Re: Legence Corp.
 Draft Registration Statement on Form S-1
 Submitted February 17, 2026
 CIK No. 0002052568
Dear Jeffrey Sprau:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
Please refer to Rules 460 and 461 regarding requests for acceleration. We
remind you that the
company and its management are responsible for the accuracy and adequacy of
their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

 Please contact Benjamin Holt at 202-551-6614 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Billy Vranish
</TEXT>
</DOCUMENT>

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 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

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 ]