One Madison Corporation
3 East 28th Street, 8th Floor
New York, New York 10016
January 12, 2018
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: Mr. John Dana Brown
Ms. Tonya Aldave
| Re: | One Madison Corporation Registration Statement on Form S-1 Registration No. 333-220956 |
Dear Mr. Brown and Ms. Aldave:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 3:00 p.m. Eastern Standard Time on January 17, 2018 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please do not hesitate to contact John B. Meade of Davis Polk & Wardwell LLP at (212) 450-4077 with any questions or comments with respect to this letter.
Sincerely,
| ONE MADISON CORPORATION | |||
| By: | /s/ Omar M. Asali | ||
| Name: | Omar M. Asali | ||
| Title: | Chief Executive Officer | ||
Via EDGAR
| CC: | John B. Meade, Davis Polk & Wardwell LLP |
