Marlin Technology Corporation
338 Pier Avenue
Hermosa Beach, CA 90254
December 17, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F Street, NE
Washington, D.C. 20549
Re: | Marlin Technology Corporation |
Form S-1
Submitted November 24, 2020
CIK 0001823855
Ladies and Gentlemen:
This letter sets forth responses of Marlin Technology Corporation (the “Company”) to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in your letter dated December 7, 2020, with respect to the above referenced Registration Statement on Form S-1 (the “Registration Statement”).
The text of the Staff’s comments has been included in this letter for your convenience, and we have numbered the paragraphs below to correspond to the numbers in the Staff’s letter. For your convenience, we have also set forth the Company’s response to each of the numbered comments immediately below each numbered comment.
In addition, the Company has revised Registration Statement in response to the Staff’s comments and the Company is concurrently filing an amendment to the Registration Statement with this letter.
Registration Statement on Form S-1
General
1. | Staff’s comment: Please include a bullet point summary of your principal risks in the forepart of the prospectus, as required by Item 105(b) of Regulation S-K. |
Response: The Company acknowledges the Staff’s comment and has revised the Registration Statement accordingly.
We hope that the foregoing has been responsive to the Staff’s comments. If you have any questions related to this letter, please contact Christian O. Nagler at (212) 446-4660 and Jennifer L. Lee at (212) 909-3021 of Kirkland & Ellis LLP.
Sincerely,
/s/ Doug Bayerd
Doug Bayerd
Via E-mail:
cc: | Christian O. Nagler |
Jennifer L. Lee
Kirkland & Ellis LLP