two
16 Funston Avenue, Suite A
The Presidio of San Francisco
San Francisco, CA 94129
March 25, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: Anuja A. Majmudar, Esq.
| Re: | two |
Acceleration Request for Registration Statement on Form S-1 |
Filed March 2, 2021, as amended |
File No. 333-253802 |
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), two (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern time on Monday, March 29, 2021, or as soon as thereafter practicable, unless we or our outside counsel, Cadwalader, Wickersham & Taft LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
We respectfully request that you contact Niral Shah, of Cadwalader, Wickersham & Taft LLP, at (212) 504-6235, as soon as the Registration Statement has been declared effective, or if you have any other questions regarding this matter.
Sincerely,
/s/ Troy B. Steckenrider III
Troy B. Steckenrider III
Chief Financial Officer
| cc: | Cadwalader, Wickersham & Taft LLP |
