December 26, 2007
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | CRITICAL PATH, INC. Preliminary Proxy Statement on Schedule 14A; Schedule 13E-3 |
Ladies and Gentlemen:
On behalf of our client, Critical Path, Inc. (the “Company”), we are transmitting for filing the Company’s preliminary proxy statement on Schedule 14A (the “Proxy Statement”) and the Schedule 13E-3 (“Schedule 13E-3”) of the Company, General Atlantic Partners 74, L.P., GapStar, LLC, GAP Coinvestment Partners II, L.P., GAPCO GmbH Co. & KG, Campina Enterprises Limited, Cenwell Limited, Richmond CP LLC, Peter Kellner, Vectis-CP Holdings, LLC, CP Holdco, LLC and CP Merger Co.
Please telephone the undersigned at (415) 856-7210 or Meagan Scimone at (415) 856-7025 if we may be of any assistance in answering questions which may arise in connection with the Proxy Statement or the Schedule 13E-3.
Very truly yours,
/s/ Gregg Vignos
Gregg Vignos
for PAUL, HASTINGS, JANOFSKY & WALKER LLP
| cc: | James A. Clark, Chief Financial Officer |
Michael Plumleigh, Esq., General Counsel
Critical Path, Inc.
Douglas A. Cifu, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP
