0000000000-20-007059.txt : 20200911 0000000000-20-007059.hdr.sgml : 20200911 20200803094607 ACCESSION NUMBER: 0000000000-20-007059 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200803 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: DUCK CREEK TECHNOLOGIES, INC. CENTRAL INDEX KEY: 0001160951 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 843723837 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 22 BOSTON WHARF ROAD, FLOOR 10 CITY: BOSTON STATE: MA ZIP: 02210 BUSINESS PHONE: (833) 798-7789 MAIL ADDRESS: STREET 1: 22 BOSTON WHARF ROAD, FLOOR 10 CITY: BOSTON STATE: MA ZIP: 02210 FORMER COMPANY: FORMER CONFORMED NAME: DUCK CREEK TECHNOLOGIES INC DATE OF NAME CHANGE: 20011016 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-20-197844 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M_8A8ZX;=(+=-8>Z;^]=O4]I*FUILM)D:IQ]XU1U:W^5;YF4@,30O1FEL=&5R+T9L871E1&5C;V1E/CYS=')E86T* M>)QC8&#X_Y^1@9^!@9%)DH&!B8&#@0E$,#.F'()P64 $ V/!$B"1M1PBQLB8 MWPGDYF]G ('__P$;I0G3"F5N9'-T')E9@HR.3$U- HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 3, 2020 Michael Jackowski Chief Executive Officer Duck Creek Technologies, Inc. 22 Boston Wharf Road, Floor 10 Boston, MA 02210 Re: Duck Creek Technologies, Inc. Registration Statement on Form S-1 Filed July 23, 2020 File No. 333-240050 Dear Mr. Jackowski: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 Use of Proceeds, page 60 1. Please revise here and on page 62 to disclose whether there are currently any amounts outstanding under your revolving credit facility. Unaudited Pro Forma Consolidated Financial Information, page 65 2. We note from your disclosure on pages 14 and 62 that you intend to use the net proceeds from your offering to redeem LP Units held by certain of the Existing Holders and LP Units owned by Accenture that are not contributed to the Company in the Reorganization Transactions. Please revise throughout the filing to give effect to the number of shares whose proceeds would be necessary for these redemptions, or explain why you do not believe it is not necessary. Michael Jackowski Duck Creek Technologies, Inc. August 3, 2020 Page 2 Certain Relationships and Related Party Transactions, page 134 3. Please file the restrictive covenants agreement as an exhibit to your registration statement. Refer to Item 601(b)(10)(ii)(A) of Regulation S-K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Eiko Yaoita Pyles, Staff Accountant, at (202) 551-3587 or Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Jeff Kauten, Staff Attorney, at 202- 551-3447 or Kathleen Krebs, Special Counsel, at (202) 551-3350 with any other questions. Sincerely, FirstName LastNameMichael Jackowski Division of Corporation Finance Comapany NameDuck Creek Technologies, Inc. Office of Technology August 3, 2020 Page 2 cc: Michael J. Zeidel, Esq. FirstName LastName