|
|
|
|
| Mayer Brown LLP |
| 71 South Wacker Drive |
| Chicago, Illinois 60606-4637 |
|
|
| Main Tel +1 312 782 0600 |
April 25, 2013 | Main Fax +1 312 701 7711 |
| www.mayerbrown.com |
VIA EDGAR AND OVERNIGHT DELIVERY |
|
| Jessica M. Waller |
Mark P. Shuman | Direct Tel +1 312 701 8761 |
Branch Chief-Legal | Direct Fax +1 312 706 9170 |
U.S. Securities and Exchange Commission | jwaller@mayerbrown.com |
100 F. Street, N.E. |
|
Washington, D.C. 20549 |
|
Re: | Textura Corporation |
| Registration Statement on Form S-1 |
| Filed April 5, 2013 |
| CIK No. 0001565337 |
Dear Mr. Shuman:
This letter is being furnished on behalf of Textura Corporation (the “Company”) in response to an oral comment received from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with respect to the above-referenced filing. The Staff requested that the Company furnish as correspondence an electronic version of the Company’s Registration Statement on Form S-1 filed on April 5, 2013 in a form marked to show changes from the draft registration statement submitted to the Commission on March 13, 2013. The Company is furnishing as correspondence a PDF of such marked version in connection with this letter.
If you have any questions regarding the foregoing, or if there is anything else that you need, feel free to contact the undersigned at (312) 701-8761.
| Sincerely, |
|
|
| /s/ Jessica M. Waller |
|
|
| Jessica M. Waller |
Cc: | Ivan Griswold, Securities and Exchange Commission |
| Melissa Feider, Securities and Exchange Commission |
| Christine Davis, Securities and Exchange Commission |
| Franco Turrinelli, Textura Corporation |
| Ryan Lawrence, Textura Corporation |
| David Schuette, Mayer Brown LLP |