Mangomill plc
590 Madison Avenue, 21st Floor
New York, New York 10022
October 21, 2022
VIA EDGAR
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Austin Pattan
Joshua Shainess
Re: Mangomill plc
Registration Statement on Form S-4, as amended
File No. 333-265755 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mangomill plc (the “Company”) hereby requests that the effective date of the Registration Statement be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 9:00 a.m. Eastern Daylight Time on October 24, 2022 or as soon as practicable thereafter. The Company hereby authorizes Adam J. Brenneman of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, to modify or withdraw this request for acceleration orally.
The Company requests that we be notified of such effectiveness by a telephone call to Mr. Brenneman at (212) 225-2704 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||||
| Mangomill plc | ||||
| By: | /s/ Theodore Wang | |||
| Name: | Theodore Wang | |||
| Title: | Principal Executive | |||
| cc: | Adam J. Brenneman |
Cleary Gottlieb Steen & Hamilton LLP
Jens M. Fischer
Perkins Coie LLP
