October 12, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kevin Stertzel
Re: | The Duckhorn Portfolio, Inc. |
Registration Statement on Form S-1
File No. 333-260191
Acceleration Request
Requested Date: October 14, 2021
Requested Time: 4:00 p.m., Eastern Standard Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), J.P. Morgan Securities LLC, Credit Suisse Securities (USA) LLC and Jefferies LLC, as representatives of the several underwriters, hereby join The Duckhorn Portfolio, Inc. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-260191) (the “Registration Statement”) to be declared effective at 4:00 p.m. Eastern Time on October 14, 2021, or as soon as possible thereafter.
Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.
[Signature Page Follows]
Very truly yours,
J.P. MORGAN SECURITIES LLC |
By: | /s/ Jaclyn Berkley |
Name: | Jaclyn Berkley | |
Title: | Executive Director | |
CREDIT SUISSE SECURITIES (USA) LLC |
By: | /s/ Nick Williams |
Name: | Nick Williams | |
Title: | Managing Director |
JEFFERIES LLC |
By: | /s/ Mike Bauer |
Name: | Mike Bauer | |
Title: | Managing Director |
cc: | Thomas Holden, Ropes & Gray LLP |
Tristan VanDeventer, Ropes & Gray LLP
Marc D. Jaffe, Latham & Watkins LLP
Ian D. Schuman, Latham & Watkins LLP
[Signature Page to Acceleration Request]