877.576.5364 6330 SOUTH 3000 EAST, SUITE 700 SALT LAKE CITY, UTAH 84121 INSTRUCTURE.COM |
July 19, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-1090
Attention: | Brittany Ebbert Kathleen Collins Mitchell Austin Jan Woo |
Re: | Instructure Holdings, Inc. Registration Statement on Form S-1 (File No. 333-257473) Originally Filed June 28, 2021 CIK: 0001841804 |
Ladies and Gentlemen:
Instructure Holdings, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-257473, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on Wednesday, July 21, 2021 or as soon thereafter as practicable.
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877.576.5364 6330 SOUTH 3000 EAST, SUITE 700 SALT LAKE CITY, UTAH 84121 INSTRUCTURE.COM |
Please contact Bradley C. Reed, P.C. of Kirkland & Ellis LLP, counsel to the Company, at (312) 862-7351, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | ||
INSTRUCTURE HOLDINGS, INC. | ||
By: | /s/ Matthew A. Kaminer | |
Name: | Matthew A. Kaminer | |
Title: | Chief Legal Officer |