PAYCOR HCM, INC.
October 13, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-1090
Paycor HCM, Inc.
Registration Statement on Form S-1 (File No. 333-260192)
Originally Filed October 12, 2021
Withdrawal of Company Acceleration Letter dated October 12, 2021 and New Request for Acceleration of Effective Date
Ladies and Gentlemen:
Paycor HCM, Inc., a Delaware corporation (the Company), hereby respectfully requests withdrawal of its acceleration request dated October 12, 2021 relating to the effectiveness of its Registration Statement on Form S-1 (File No. 333-260192), originally filed on October 12, 2021 (the Registration Statement). The Company is submitting a new acceleration request as provided herein.
The Company hereby requests acceleration of the effective date of its Registration Statement to 9:00 a.m., Eastern time, on October 15, 2021 or as soon thereafter as practicable.
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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.
|PAYCOR HCM, INC.|
|Name:||Raul Villar Jr.|
|Title:||Chief Executive Officer|