PAYCOR HCM, INC.
October 12, 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: | Mitchell Austin | |
| Jan Woo | ||
| Re: | Paycor HCM, Inc. | |
| Registration Statement on Form S-1 (File No. 333-260192) | ||
| Originally Filed October 12, 2021 | ||
| Request for Acceleration of Effective Date | ||
| CIK: 0001839439 | ||
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. 333-260192), originally filed on October 12, 2021 (the “Registration Statement”), to 4:00 p.m., Eastern time, on October 14, 2021 or as soon thereafter as practicable.
* * * *
Please contact Robert Goedert, P.C. of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-7317, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | ||
| PAYCOR HCM, INC. | ||
| By: | /s/ Raul Villar Jr. | |
| Name: | Raul Villar Jr. | |
| Title: | Chief Executive Officer | |