230 Park Avenue South New York, NY 10003 | SAVALLE SIMS Executive Vice President & General Counsel E Savalle_Sims@discovery.com T +1 240 662 3512 |
February 9, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Matthew Crispino
Discovery, Inc.
Registration Statement on Form S-4/A
(File No. 333-261188)
Dear Mr. Crispino:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Discovery, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 4:00 p.m. (Eastern Time) on February 10, 2022 or as soon as practicable thereafter or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission.
Please contact our counsel, Debevoise & Plimpton LLP, by calling Matthew E. Kaplan at (212) 909-7334 or Benjamin R. Pedersen at (212) 909-6121, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | ||||
| DISCOVERY, INC. | ||||
| By: | /s/ Savalle Sims | |||
| Name: | Savalle Sims | |||
| Title: | Executive Vice President and | |||
| General Counsel | ||||
| cc: | Joshua Shainess |
U.S. Securities and Exchange Commission
Matthew E. Kaplan
Debevoise & Plimpton LLP