January 27, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Jan Woo Matthew Crispino |
| Re: | Porch Group, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-252120 |
| Acceleration Request | ||
| Requested Date: January 29, 2021 | ||
| Requested Time: 4:00 P.M., Eastern Time | ||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Porch Group, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-252120 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Eastern Time, on January 29, 2021, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP at (312) 853-2071.
| Very truly yours, | |
| /s/ Matthew Cullen | |
| Matthew Cullen | |
| General Counsel | |
| Porch Group, Inc. |
| cc: | Matthew Cullen, Porch Group, Inc. |
| Michael P. Heinz, Sidley Austin LLP |