4811 Montgomery Road,

Cincinnati, Ohio 45212

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

Ladies and Gentlemen:

Paycor HCM, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-255498, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on July 20, 2021 or as soon thereafter as practicable.

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Please contact Robert Goedert, P.C. at (312) 862-7317 or Kevin M. Frank at (312) 862-3373 of Kirkland & Ellis LLP, special counsel to the Company, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.