LogMeIn, Inc.
320 Summer Street
Boston, Massachusetts
December 13, 2016
VIA EDGAR
Ms. Katherine Wray
Office of Information Technology and Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
| Re: | LogMeIn, Inc. |
| Registration Statement on Form S-4 |
| File No. 333-213651 |
Dear Ms. Wray:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-213651) (the “Registration Statement”) of LogMeIn, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on December 15, 2016, or as soon as practicable thereafter.
The Company acknowledges the following:
| • | should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your assistance in this matter.
Sincerely,
LOGMEIN, INC. | ||
| By: | /s/ Michael J. Donahue | |
Michael J. Donahue SVP, General Counsel and Secretary | ||
