TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 28, 2022 John McDonald Chief Executive Officer Upland Software, Inc. 401 Congress Avenue, Suite 1850 Austin, TX 78701 Re: Upland Software, Inc. Registration Statement on Form S-3 Filed October 21, 2022 File No. 333-267973 Dear John McDonald: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Joshua Shainess, Legal Branch Chief, at 202-551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: John Hensley