0000000000-20-002153.txt : 20200730 0000000000-20-002153.hdr.sgml : 20200730 20200310165306 ACCESSION NUMBER: 0000000000-20-002153 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200310 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Accolade, Inc. CENTRAL INDEX KEY: 0001481646 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 432117836 STATE OF INCORPORATION: DE FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 660 W. GERMANTOWN PIKE SUITE 500 CITY: PLYMOUTH MEETING STATE: PA ZIP: 19462 BUSINESS PHONE: 347-574-3820 MAIL ADDRESS: STREET 1: 660 W. GERMANTOWN PIKE SUITE 500 CITY: PLYMOUTH MEETING STATE: PA ZIP: 19462 FORMER COMPANY: FORMER CONFORMED NAME: Accolade LLC DATE OF NAME CHANGE: 20100121 PUBLIC REFERENCE ACCESSION NUMBER: 0001047469-20-001123 LETTER 1 filename1.pdf begin 644 filename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Registration Statement on Form S-1 Filed February 28, 2020 File No. 333-236786 Dear Mr. Singh: 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. Unless we note otherwise, our references to prior comments are to comments in our February 24, 2020 letter. Registration Statement on Form S-1 Prospectus Summary Estimated Preliminary Results for the Fiscal Year Ended February 29, 2020 (unaudited), page 9 1. Please present per share amounts on an estimated preliminary historical and pro forma basis for a fulsome and balanced presentation. Additionally, provide qualitative disclosure of any material variances between the estimated preliminary fiscal 2020 and corresponding historical fiscal 2019 data that provides useful information to investors. Rajeev Singh Accolade, Inc. March 10, 2020 Page 2 Liquidity and Capital Resources Cash Flows Operating Activities, page 96 2. Please revise the discussion you provided in response to prior comment 2 to describe how the payment terms were changed and why, and whether the changed terms will continue to materially impact your operating cash flows. 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 Doug Jones at (202) 551-3309 or Keira Nakada at (202) 551-3659 if you have questions regarding comments on the financial statements and related matters. Please contact Eric Envall at (202) 551-3234 or Dieter King at (202) 551-8071 with any other questions. FirstName LastNameRajeev Singh Sincerely, Comapany NameAccolade, Inc. Division of Corporation Finance March 10, 2020 Page 2 Office of Trade & Services FirstName LastName