New Duke Holdco, Inc.
222 Berkeley Street, 5th Floor
Boston, Massachusetts 02116
December 8, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549.
Attention: Stacey Peikin; Jennifer López-Molina
| Re: | Acceleration Request for New Duke Holdco, Inc. Registration Statement on Form S-4 (File No. 333-260174) |
To Whom It May Concern:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, New Duke Holdco, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-4, File Number 333-260174 (the “Registration Statement”) be accelerated so that it will become effective at 4:00 P.M., New York City time, on December 9, 2021, or as soon as practicable thereafter.
Please contact Scott D. Miller of Sullivan & Cromwell LLP via telephone on (212) 558-3109 or via e-mail (millersc@sullcrom.com), as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
[Signature page follows]
Securities and Exchange Commission December 8, 2021 | |
| -2- |
| Sincerely, | |||
| New Duke Holdco, Inc. | |||
| By | /s/ R. Stanton Dodge | ||
| Name: | R. Stanton Dodge | ||
| Title: | Secretary | ||
| cc: | Stacey Peikin |
| Jennifer López-Molina | |
| (Securities and Exchange Commission) | |
| Scott D. Miller | |
| (Sullivan & Cromwell LLP) |
