January 12, 2018
VIA EDGAR
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 | |
| Filed October 13, 2017, as amended | |
| File No. 333-220956 |
Dear Mr. Brown and Ms. Aldave:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the other several Underwriters, hereby join in the request of One Madison Corporation that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 p.m. Eastern Standard Time on January 17, 2018, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, 257 copies of the Preliminary Prospectus dated January 5, 2018 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[signature page follows]
| Very truly yours, | |||
CREDIT SUISSE SECURITIES (USA) LLC MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | |||
| As Representatives of the Several Underwriters | |||
| CREDIT SUISSE SECURITIES (USA) LLC | |||
| By: | /s/ Chris Eby | ||
| Name: Chris Eby | |||
| Title: Managing Director | |||
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | |||
| By: | /s/ Warren Fixmer | ||
| Name: Warren Fixmer | |||
| Title: Managing Director | |||
