CORRESP 1 filename1.htm Company Acceleration Request

Zuora, Inc.

3050 South Delaware Street, Suite 301

San Mateo, California 94403

April 9, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

Attention:    Barbara C. Jacobs, Assistant Director
Matthew Derby, Staff Attorney
Kathleen Collins, Accounting Branch Chief
Rebekah Lindsey, Staff Accountant
Re:    Zuora, Inc. Registration Statement on Form S-1 (File No. 333-223722) originally filed March 16, 2018, as amended, and corresponding Registration Statement on Form 8-A (File No. 001-38451) filed April 5, 2018

Requested Date: April 11, 2018

Requested Time: 4:00 PM Eastern Time

Ladies and Gentlemen:

Zuora, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statements on Form S-1 and Form 8-A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes Jeffrey R. Vetter or Ran D. Ben-Tzur, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Vetter at (650) 335-7631 or, in his absence, Mr. Ben-Tzur at (650) 335-7613.

* * *


Sincerely,
ZUORA, INC.
By:   /s/ Jennifer W. Pileggi
  Jennifer W. Pileggi
  Senior Vice President, General Counsel, and Corporate Secretary

 

cc: Tyler Sloat, Chief Financial Officer
     Jennifer W. Pileggi, Esq., Senior Vice President, General Counsel and Corporate Secretary
     Zuora, Inc.

 

     Gordon K. Davidson, Esq.
     Jeffrey R. Vetter, Esq.
     Ran D. Ben-Tzur, Esq.
     Fenwick & West LLP

[Signature Page to Company Acceleration Request Letter]