CORRESP 1 filename1.htm CORRESP

J.P. Morgan Securities LLC

383 Madison Avenue

New York, New York 10179

BofA Securities, Inc.

One Bryant Park

New York, New York 10036

September 13, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

Ryan Rohn, Senior Staff Accountant

Stephen Krikorian, Accounting Branch Chief

Alexandra Barone, Staff Attorney

Larry Spirgel, Office Chief

 

  Re:

CS Disco, Inc.

Registration Statement on Form S-1 (File No. 333-259479)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, the representatives of the several underwriters (the “Representatives”), hereby join in the request of CS Disco, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement on Form S-1 so that it will be declared effective at 4:15 PM, Eastern Time, on September 14, 2021 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Cooley LLP, may orally request via telephone call to the staff that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, we, as the Representatives, wish to advise you that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced offering.

[Signature Page Follows]


Very truly yours,

J.P. MORGAN SECURITIES LLC

BOFA SECURITIES, INC.

Acting severally on behalf of themselves and the several Underwriters
J.P. MORGAN SECURITIES LLC
By:  

/s/ Bianca Buck

Name:   Bianca Buck
Title:   Vice President
BOFA SECURITIES, INC.
By:  

/s/ Magdalena Heinrich

Name:   Magdalena Heinrich
Title:   Managing Director

[Signature Page – Underwriters’ Acceleration Request]