May 21, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris
| Mara Ransom |
| Rufus Decker |
Amy Geddes
Re: Paymentus Holdings, Inc.
Registration Statement on Form S-1
(File No. 333-255683)
Acceleration Request
Requested Date: May 25, 2021
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Paymentus Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-255683) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above 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 Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Michael Nordtvedt at (206) 883-2524 or, in his absence, Victor Nilsson at (206) 883-2563.
[Signature page follows]
Securities and Exchange Commission
May 21, 2021
Page 2
|
|
PAYMENTUS HOLDINGS, INC. |
|
|
/s/ Dushyant Sharma |
Dushyant Sharma |
Chairman, President and Chief Executive Officer |
Enclosures
cc:John Morrow, Paymentus Holdings, Inc.
Matt Parson, Paymentus Holdings, Inc.
Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.
Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati, P.C.
Victor Nilsson, Wilson Sonsini Goodrich & Rosati, P.C.
Byron B. Rooney, Davis Polk & Wardwell LLP
Emily Roberts, Davis Polk & Wardwell LLP
