Rachel B. Proffitt +1 415 693 2031 rproffitt@cooley.com |
April 27, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Chen Chen and Kathleen Collins |
| Re: | Procore Technologies, Inc. |
Form 10-K for the Year Ended December 31, 2022
Filed March 1, 2023
File No. 001-40396
Ladies and Gentlemen:
Reference is made to the comment letter (the “Comment Letter”), dated April 19, 2023, from the staff of the Securities and Exchange Commission regarding the above captioned filings of Procore Technologies, Inc. (the “Company”).
Pursuant to our discussion with Ms. Collins on April 21, 2023, the Company respectfully requests an extension to respond to the Comment Letter by no later than May 12, 2023.
Please contact me at (415) 693-2031 or Jon Avina of Cooley LLP at (650) 843-5307 with any questions or comments.
Sincerely,
/s/ Rachel B. Proffitt
Rachel B. Proffitt
Cooley LLP
| cc: | Benjamin Singer, Procore Technologies, Inc. |
Uyen Nguyen, Procore Technologies, Inc.
Jon Avina, Cooley LLP