Compass, Inc.
90 Fifth Avenue, 3rd Floor
New York, New York 10011
March 29, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: | Jan Woo, Legal Branch Chief Matthew Crispino, Staff Attorney Craig Wilson, Senior Advisor Laura Veator, Staff Accountant | |
Re: | Compass, Inc. Registration Statement on Form S-1 (File No. 333-253744) originally filed March 1, 2021, as amended, and corresponding Registration Statement on Form 8-A (File No. 001-40291) filed March 24, 2021 |
Requested Date: March 31, 2021
Requested Time: 4:00 PM Eastern Time
Ladies and Gentlemen:
Compass, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statements on Form S-1 and Form 8-A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Registrant hereby authorizes James D. Evans or Ran D. Ben-Tzur, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Evans at (206) 389-4559 or, in his absence,
Mr. Ben-Tzur at (650) 335-7613.
* * *
Sincerely, | ||
COMPASS, INC. | ||
By: | /s/ Brad Serwin | |
Brad Serwin | ||
General Counsel and Corporate Secretary |
cc: | Robert Reffkin, Chief Executive Officer |
Kristen Ankerbrandt, Chief Financial Officer
Compass, Inc.
James D. Evans, Esq.
Ran D. Ben-Tzur, Esq.
Morgan A. Sawchuk, Esq.
Michael M. Shaw, Esq.
Fenwick & West LLP
[Signature Page to Company Acceleration Request Letter]