July 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Anna Abramson
Jeff Kauten
Melissa Kindelan
Christine Dietz
Re: Blend Labs, Inc.
Registration Statement on Form S-1
File No. 333-257223
Acceleration Request
Requested Date: July 15, 2021
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Goldman Sachs & Co. LLC and Allen & Company LLC, as representatives of the several underwriters, hereby join Blend Labs, Inc. (the “Company”) in requesting that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-257223) (the “Registration Statement”) to become effective on July 15, 2021, at 4:00 PM, Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.
Pursuant to Rule 460 under the Act, please be advised that the underwriters have distributed approximately 5,069 copies of the Preliminary Prospectus dated July 6, 2021 through the date hereof, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.
We, as representative of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.
* * * *
Very truly yours, | ||
GOLDMAN SACHS & CO. LLC |
By: | /s/ William Connolly |
Name: | William Connolly | |
Title: | Managing Director, Goldman Sachs, Investment Banking Division | |
ALLEN & COMPANY LLC |
By: | /s/ Peter Diiorio |
Name: | Peter Diiorio | |
Title: | General Counsel |
cc: | Nima Ghamsari, Blend Labs, Inc. |
Marc Greenberg, Blend Labs, Inc.
Crystal Sumner, Blend Labs, Inc.
Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C.
Lisa L. Stimmell, Wilson Sonsini Goodrich & Rosati, P.C.
Andrew T. Hill, Wilson Sonsini Goodrich & Rosati, P.C.
Catherine D. Doxsee, Wilson Sonsini Goodrich & Rosati, P.C.
Bradley C. Weber, Goodwin Procter LLP
Mitzi Chang, Goodwin Procter LLP
Julia R. White, Goodwin Procter LLP