March 12, 2012
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Charles Lee
| Re: | Demandware, Inc. Registration Statement No. 333-175595 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), Goldman, Sachs & Co. and Deutsche Bank Securities Inc., as representatives of the several underwriters, hereby join Demandware, Inc. in requesting that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern time on March 14, 2012, or as soon thereafter as possible.
Pursuant to Rule 460 under the Act, please be advised that between March 1, 2012 and the date hereof, the undersigned effected the following approximate distribution of copies of the Preliminary Prospectus dated March 1, 2012 (the “Preliminary Prospectus”):
| No. of Copies | ||||
Institutions | 1,577 | |||
Prospective Dealers | 10 | |||
Individuals | 63 | |||
Other | 250 | |||
Total | 1,900 | |||
This is to further advise you that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced Preliminary Prospectus.
Very truly yours,
Goldman, Sachs & Co. Deutsche Bank Securities Inc.
By: Goldman, Sachs & Co. | ||
By: | /s/ Goldman, Sachs & Co. | |
| Goldman, Sachs & Co. | ||
