April 26, 2021
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Scott Anderegg
| Re: | Endeavor Group Holdings, Inc. |
Registration Statement on Form S-1 |
Filed March 31, 2021 |
Registration No. 333-254908 |
Dear Mr. Anderegg
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on April 28, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Endeavor Group Holdings, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Ian Schuman of Latham & Watkins LLP, counsel to the Company, at (212) 906-1894, or in his absence, Marc Jaffe at (212) 906-1281, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Very truly yours, |
| ENDEAVOR GROUP HOLDINGS, INC. |
/s/ Jason Lublin |
| Jason Lublin |
| Chief Financial Officer |
cc: Justin G. Hamill, Esq., Latham & Watkins LLP
Marc D. Jaffe, Esq., Latham & Watkins LLP
Ian D. Schuman, Esq., Latham & Watkins LLP
Benjamin J. Cohen, Esq., Latham & Watkins LLP
