Simpson Thacher & BartlettLLP
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900 G STREET, NW WASHINGTON, D.C. 20001 |
TELEPHONE: +1-202-636-5500
FACSIMILE: +1-202-636-5502
DIRECT DIAL NUMBER (202) 636-5804 | E-mail Address jbonnie@stblaw.com |
February 2, 2021
VIA EDGAR
Re: | Bumble Inc. |
Am. No. 2 to Registration Statement on Form S-1 |
Filed February 2, 2021 |
File No. 333-252124 |
Mitchell Austin, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Austin:
On behalf of Bumble Inc. (“Bumble”), we hereby transmit via EDGAR for filing with the Securities and Exchange Commission Amendment No. 2 to the Registration Statement on Form S-1 (the “Amendment No. 2”), relating to the offering of shares of its Class A common stock, marked to show changes from the Registration Statement filed on January 15, 2021 (the “Registration Statement”). Amendment No. 2 has been revised in response your comment letter, dated January 27, 2021, as well as to reflect Bumble’s bona fide estimate of the price range of the shares offered, the offering size and related disclosures, and to reflect certain other changes. In addition, Amendment No. 2 includes additional disclosures, including in “Summary—Organizational Structure,” “Use of Proceeds” and “Organizational Structure” that are intended to clarify in plain English certain information concerning the structure of the offering, Bumble’s organizational structure and the interests that will be outstanding upon completion of the offering.
Securities and Exchange Commission | 2 | February 2, 2021 |
Please do not hesitate to call me at 202-636-5804 or William R. Golden III at 202-636-5526 with any questions or further comments you may have regarding this filing.
Very truly yours, |
/s/ Joshua Ford Bonnie |
cc: | Securities and Exchange Commission |
Larry Spirgel
Melissa Kindelan
Kathleen Collins
Bumble Inc.
Whitney Wolfe Herd
Anuradha B. Subramanian
Laura Franco
Davis Polk & Wardwell LLP
Byron B. Rooney
Roshni Banker Cariello