Simpson Thacher & Bartlett LLP
2475 Hanover Street
Palo Alto, CA 94304
Telephone: +1-650-251-5000
Facsimile: +1-650-251-5002
Direct Dial Number +1-650-251-5110 | E-mail Address wbrentani@stblaw.com | |||||||
VIA EDGAR December 8, 2021
Re: Acceleration Request for MultiPlan Corporation
Registration Statement on Form S-3 (File No. 333-260783)
Registration Statement on Form S-3 (File No. 333-260783)
Securities and Exchange Commission
Division of Corporation Finance
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Washington, D.C. 20549
Attention: Daniel Morris
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the request of our client, MultiPlan Corporation, that effectiveness of the above-referenced Registration Statement, as amended by Amendment No. 1 thereto, be accelerated to 4:30 p.m., Eastern Time, on December 10, 2021, or as soon as practicable thereafter.
Call me at (650) 251-5110 with any questions.
Very truly yours,
/s/ William B. Brentani
William B. Brentani
| NEW YORK | BEIJING | HONG KONG | HOUSTON | LONDON | LOS ANGELES | SÃO PAULO | TOKYO | WASHINGTON, D.C. | ||||||||||||||||||
December 8, 2021
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporation Finance
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Washington, D.C. 20549
Attention: Daniel Morris
| Re: | MultiPlan Corp. | |||||||
| Registration Statement on Form S-3 | ||||||||
| Initially Filed November 4, 2021 | ||||||||
| File No. 333-260783 | ||||||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), MultiPlan Corporation (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3, as amended by Amendment No. 1 thereto, so that it will become effective at 4:30 p.m., Eastern Time, on December 10, 2021, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
Please contact Bill Brentani (650-251-5110) of Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Mr. Brentani by telephone when this request for acceleration has been granted.
[Signature Page Follows]
| Very truly yours, | ||||||||
| MULTIPLAN CORPORATION | ||||||||
| By: | /s/ James M. Head | |||||||
| Name: James M. Head | ||||||||
| Title: Chief Financial Officer | ||||||||
cc: Securities and Exchange Commission