J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
BofA Securities, Inc.
One Bryant Park
New York, New York 10036
September 13, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Ryan Rohn, Senior Staff Accountant |
Stephen Krikorian, Accounting Branch Chief
Alexandra Barone, Staff Attorney
Larry Spirgel, Office Chief
| Re: | CS Disco, Inc. |
Registration Statement on Form S-1 (File No. 333-259479)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, the representatives of the several underwriters (the “Representatives”), hereby join in the request of CS Disco, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement on Form S-1 so that it will be declared effective at 4:15 PM, Eastern Time, on September 14, 2021 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Cooley LLP, may orally request via telephone call to the staff that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, we, as the Representatives, wish to advise you that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced offering.
[Signature Page Follows]
| Very truly yours, | ||
J.P. MORGAN SECURITIES LLC BOFA SECURITIES, INC. | ||
| Acting severally on behalf of themselves and the several Underwriters | ||
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Bianca Buck | |
| Name: | Bianca Buck | |
| Title: | Vice President | |
| BOFA SECURITIES, INC. | ||
| By: | /s/ Magdalena Heinrich | |
| Name: | Magdalena Heinrich | |
| Title: | Managing Director | |
[Signature Page – Underwriters’ Acceleration Request]
