Emerald Holding, Inc.
31910 Del Obispo Street, Suite 200
San Juan Capistrano, California 92675
July 2, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Emerald Holding, Inc. |
Registration Statement on Form S-3
Filed June 19, 2020
File No. 333-239322
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Emerald Holding, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the Registration Statement may become effective at 4:30 p.m., Eastern Time, on July 6, 2020, or as soon thereafter as practicable.
If you have any questions regarding this request, please contact Daniel J. Bursky or Lee T. Barnum of Fried, Frank, Harris, Shriver & Jacobson LLP, counsel to the Company, at (212) 859-8428 or (212) 859-8883, respectively.
| Very truly yours, | ||
| EMERALD HOLDING, INC. | ||
| By: | /s/ Mitchell Gendel | |
| Name: | Mitchell Gendel | |
| Title: | General Counsel and Corporate Secretary | |
