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Alan J. Prince Direct Dial: 404/572-3595 Direct Fax: 404/572-5133 APrince@kslaw.com |
November 30, 2010
Via EDGAR and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attn: David L. Orlic, Attorney-Advisor
Re: | FleetCor Technologies, Inc. |
Amendment No. 6 to Registration Statement on Form S-1
Filed November 30, 2010
File No. 333-166092
Dear Mr. Orlic:
On behalf of FleetCor Technologies, Inc. (the “Company”), we are delivering (and transmitting via EDGAR) with this letter for filing under the Securities Act of 1933, as amended, with the Securities and Exchange Commission the following:
• | Amendment No. 6 (“Amendment No. 6”) to the Registration Statement on Form S-1 (File No. 333-166092) (the “Registration Statement”), together with the exhibits thereto; and |
• | Amendment No. 6, without exhibits, marked to show changes from Amendment No. 5 to the Registration Statement filed on November 12, 2010. |
We are responding supplementally to the Staff’s comments contained in its letter, dated May 12, 2010.
Prior Staff Comment 3
In its May 12, 2010 comment letter, the Staff requested documentation regarding the factual basis for various statements in the Registration Statement. The Company has revised
Securities and Exchange Commission
November 30, 2010
Page 2
Amendment No. 6 to update factual statements on page 77. Documentation concerning these updated statements has been supplementally provided with this letter (marked asExhibit A). The Company advises the staff that it did not commission any third-party reports referenced in Amendment No. 6 andExhibit A.
Prior Staff Comment 39
In its May 19, 2010 response letter, the Company advised the Staff that the Company would continue to supplementally provide stock-based compensation information requested by prior Staff comment 39. As a result, the Company has supplementally provided with this letter (marked asExhibit B) additional stock-based compensation information requested by the Staff’s prior comment.
* * * *
If we can be of any assistance in explaining this response or the changes in Amendment No. 6, please let us know. Please contact me with any questions or comments at (404) 572-3595.
Very truly yours, |
/s/ Alan J. Prince |
Alan J. Prince |
cc: | Michael F. Johnson - Securities and Exchange Commission |
Stephen Krikorian - Securities and Exchange Commission
Ryan Rohn - Securities and Exchange Commission
Eric R. Dey - FleetCor Technologies, Inc.
Sean Bowen - FleetCor Technologies, Inc.
Jon R. Harris, Jr. - King & Spalding LLP
Nicholas R. Franz - Ernst & Young LLP
Andrew J. Pitts - Cravath, Swaine & Moore LLP