Skadden, Arps, Slate, Meagher & Flom llp
300 South Grand Avenue
Los Angeles, California 90071-3144
DIRECT DIAL (213) 687-5527 DIRECT FAX (213) 621-5527 EMAIL ADDRESS JONATHAN.KO@SKADDEN.COM
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TEL: (213) 687-5000 FAX: (213) 687-5600 www.skadden.com
September 1, 2017
| FIRM/AFFILIATE OFFICES ----------- BOSTON CHICAGO HOUSTON NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON ----------- BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO
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VIA EDGAR
Erin E. Martin
Special Counsel
Office of Financial Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | Social Capital Hedosophia Holdings Corp. |
Registration Statement on Form S-1
Filed September 1, 2017
File No. 333-220130
Dear Ms. Martin:
On behalf of Social Capital Hedosophia Holdings Corp. (the “Company”), in connection with the proposed initial public offering of the Company’s securities, the Company has filed today an amendment to its Registration Statement on Form S-1 (the “Amended Registration Statement”). The changes reflected in the Amended Registration Statement include those made to update the date of the Company’s audited balance sheet to June 30, 2017 and the filing of certain exhibits as well as other updates.
For the convenience of the Staff, we also have sent to you paper copies of this letter and copies of the Amended Registration Statement marked to show changes from the Company’s Registration Statement filed on August 23, 2017.
U.S. Securities and Exchange Commission
September 1, 2017
Page 2
Please contact me at (213) 687-5527 should you require further information.
| Very truly yours, | |
| /s/ Jonathan Ko | |
| Jonathan Ko |
| cc: | Social Capital Hedosophia Holdings Corp. |
Chamath Palihapitiya
| cc: | Shearman & Sterling LLP |
Harald Halbhuber, Esq. and Ilir Mujalovic, Esq.
