Houlihan Lokey, Inc.
10250 Constellation Blvd., 5th Floor
Los Angeles, California 90067
February 3, 2017
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Dietrich A. King and Christopher Dunham |
Re: | Houlihan Lokey, Inc. |
Registration Statement on Form S-3 (Registration No. 333- 215801) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3, as amended (File No. 333- 215801) (the “Registration Statement”) of Houlihan Lokey, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 3:00 p.m., Eastern Time, on February 6, 2017, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Steven B. Stokdyk at (213) 891-7421.
Thank you for your assistance in this matter.
Very truly yours, | ||
Houlihan Lokey, Inc. | ||
By: | /s/ Christopher M. Crain | |
Christopher M. Crain | ||
General Counsel and Secretary |
cc: | Scott Beiser, Houlihan Lokey, Inc. |
J. Lindsey Alley, Houlihan Lokey, Inc. |
Steven B. Stokdyk, Latham & Watkins LLP |