J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York, NY 10010
Jefferies LLC
520 Madison Avenue
New York, New York 10022
March 15, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sherry Haywood, Staff Attorney
Re: The Duckhorn Portfolio, Inc.
Registration Statement on Form S-1
File No. 333-253412
Acceleration Request
Requested Date: March 17, 2021
Requested Time: 4:00 P.M. Eastern Time
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 The Duckhorn Portfolio, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on March 17, 2021, or at such later time as the Company or its outside counsel, Ropes & Gray LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that between March 10, 2021 through the date hereof we have distributed approximately 1,270 copies of the Company’s preliminary prospectus dated March 10, 2021 to prospectus underwriters, dealers, institutional investors and others.
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
| Very truly yours, | ||
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Jaclyn Berkley | |
| Name: | Jaclyn Berkley | |
| Title: | Executive Director | |
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| By: | /s/ Nick Williams | |
| Name: | Nick Williams | |
| Title: | Managing Director | |
| JEFFERIES LLC | ||
| By: | /s/ Mike Bauer | |
| Name: | Mike Bauer | |
| Title: | Managing Director | |
[Signature Page to Underwriters’ Acceleration Request]
