Quotient Limited
Business Park Terre Bonne
Route de Crassier 13
1262 Eysins, Switzerland
September 7, 2022
VIA EDGAR
Margaret Schwartz
United States Securities and 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, Filed August 31, 2022
(File No. 333-267190)
Dear Ms. Schwartz:
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 5:00 p.m., Eastern Time, on Friday, September 9, 2022, or as soon thereafter on such date as practicable.
We respectfully request that additional comments, if any, in connection with the subject filing be directed to Clifford Chance US LLP, Attention: Kathleen Werner, 31 West 52nd Street, New York, New York 10019 (Email: Kathleen.werner@cliffordchance.com).
-1-
Very truly yours,
| Quotient Limited | ||
| By: | /s/ Manuel O. Méndez | |
| Name: | Manuel O. Méndez | |
| Title: | Chief Executive Officer | |
cc: Kathleen Werner, Clifford Chance US LLP
[Signature Page to Acceleration Request]
