Quotient Limited
B1, Business Park Terre Bonne
Route de Crassier 13
1262 Eysins, Switzerland
September 2, 2020
VIA EDGAR
Alan Campbell and Celeste Murphy
United States Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0404
| Re: | Request for Acceleration of Effectiveness |
Quotient Limited
Registration Statement on Form S-3
(File No. 333-248235)
Dear Mr. Campbell and Ms. Murphy,
Pursuant to Rule 461 under General Rules and Regulations under the Securities Act of 1933, as amended, Quotient Limited (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement be accelerated to 4:00 p.m., Eastern Time, on Friday, September 4, 2020, or as soon thereafter on such date as practicable. The Company also requests that the Securities and Exchange Commission (the “Commission”) confirm such effective date and time in writing.
In connection with this request for acceleration, the Company acknowledges that:
| • | should the Commission or 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. |
We respectfully request that additional comments, if any, in connection with the subject filing be directed to Clifford Chance US LLP, Attention: Per B. Chilstrom, 31 West 52nd Street, New York, New York 10019.
Very truly yours,
Quotient Limited
| By: | /s/ Franz Walt |
| Name: | Franz Walt |
| Title: | Chief Executive Officer |
| cc: | Per B. Chilstrom, Clifford Chance US LLP |
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