September 20, 2021
VIA EDGAR AND EMAIL
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Jan Woo, Legal Branch Chief
Matthew Crispino, Staff Attorney |
Lisa Etheredge, Staff Accountant |
Robert Littlepage, Accounting Branch Chief |
Re: EngageSmart, LLC
(to be converted into a corporation
and renamed EngageSmart, Inc.)
Registration Statement on Form S-1
Filed August 27, 2021
Registration No. 333-259101
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on September 22, 2021, at 4:00 P.M., (Eastern time), or as soon thereafter as practicable, or at such later time as EngageSmart, LLC (to be converted to EngageSmart, Inc., the “Company”) or its counsel may request via telephone call to the staff. Please contact Ian D. Schuman of Latham & Watkins LLP, counsel to the Company, at (212) 906-1894 or in his absence, Stelios G. Saffos at (212) 906-4520, to provide notice of effectiveness or if you have any other questions or concerns regarding this matter.
We understand that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
| Sincerely yours, | ||
| EngageSmart, LLC | ||
| By: | /s/ Cassandra Hudson | |
| Cassandra Hudson | ||
| Chief Financial Officer | ||
| cc: | Robert P. Bennett, EngageSmart, LLC |
Cassandra Hudson, EngageSmart, LLC
Charles Kallenbach, EngageSmart, LLC
Ian D. Schuman, Latham & Watkins LLP
Stelios G. Saffos, Latham & Watkins LLP
Brittany D. Ruiz, Latham & Watkins LLP
[Signature Page to EngageSmart, LLC
Acceleration Request]
