WideOpenWest, Inc.
7887 E. Belleview Avenue, Suite 1000
Englewood, CO 80111
May 22, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Larry Spirgel, Assistant Director
Re: | WideOpenWest, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-216894 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WideOpenWest, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on May 24, 2017, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Joshua N. Korff, P.C., of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4943, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
|
|
| /s/ Richard E. Fish, Jr. |
| Richard E. Fish, Jr. |
| Chief Financial Officer |