Amplitude, Inc.
201 Third Street, Suite 200
San Francisco, CA 94103
September 17, 2021
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Jeff Kauten, Staff Attorney |
Larry Spirgel, Office Chief
Joyce Sweeney, Senior Staff Accountant
Kathleen Collins, Accounting Branch Chief
Re: | Amplitude, Inc. Registration Statement on Form S-1 (File No. 333-259168) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-259168) (as amended, the Registration Statement) of Amplitude, Inc. (the Company). We respectfully request that the Registration Statement become effective as of 3:00 p.m., Washington, D.C. time, on September 21, 2021, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Tad J. Freese at (650) 463-3060 or Kathleen M. Wells at (650) 463-2677.
Thank you for your assistance in this matter.
[Signature page follows]
Very truly yours, | ||
AMPLITUDE, INC. | ||
By: | /s/ Spenser Skates | |
Spenser Skates | ||
Chief Executive Officer |
cc: | Elizabeth Fisher, Amplitude, Inc. |
Tad J. Freese, Latham & Watkins LLP
Kathleen M. Wells, Latham & Watkins LLP
Gregory P. Rodgers, Latham & Watkins LLP
Richard Kim, Latham & Watkins LLP
Bradley C. Weber, Goodwin Procter LLP
Erica D. Kassman, Goodwin Procter LLP
[Signature Page to Acceleration Request]