Goldman Sachs & Co. LLC
200 West Street
New York, New York 10282
J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attn: Erin Purnell and Jay Ingram
Re: | Shoals Technologies Group, Inc. Registration Statement on Form S-1 Registration File No. 333-251830 | January 22, 2021 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Shoals Technologies Group, Inc. (the “Company”) for acceleration of the effective date of the above-named Registration Statement on Form S-1, as amended, so that it becomes effective at 2:30, Eastern Time, on January 26, 2021 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, may orally request via telephone call that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that approximately 6,476 copies of the Preliminary Prospectus included in the above-named Registration Statement, as amended, were distributed during the period from January 19, 2021 through the date hereof, to prospective underwriters, institutions, dealers and others.
We, the undersigned, as representatives of the several underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Goldman Sachs & Co. LLC
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By: | /s/ Charles Park | |
Name: Charles Park | ||
Title: Managing Director | ||
J.P. Morgan Securities LLC
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By: | /s/ Jin Izawa | |
Name: Jin Izawa | ||
Title: Vice President |