0001193125-18-080675.txt : 20180412 0001193125-18-080675.hdr.sgml : 20180412 20180313160902 ACCESSION NUMBER: 0001193125-18-080675 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Zscaler, Inc. CENTRAL INDEX KEY: 0001713683 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 261173892 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 110 ROSE ORCHARD WAY CITY: SAN JOSE STATE: CA ZIP: 95134 BUSINESS PHONE: (408) 533-0288 MAIL ADDRESS: STREET 1: 110 ROSE ORCHARD WAY CITY: SAN JOSE STATE: CA ZIP: 95134 CORRESP 1 filename1.htm Underwriters' Acceleration Request

March 13, 2018

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Attention: Barbara C. Jacobs

Matthew Derby

Maryse Mills-Apenteng

Mengyao Lu

Stephen Krikorian

 

Re: Zscaler, Inc.

Registration Statement on Form S-1 (File No. 333-223072)

Ladies and Gentlemen:

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that as of the date hereof, approximately 9,646 copies of the Preliminary Prospectus dated March 13, 2018 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.

We wish to advise you that the participating underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, March 15, 2018 or as soon thereafter as practicable.

[signature page follows]


Very truly yours,

MORGAN STANLEY & CO. LLC

GOLDMAN SACHS & CO. LLC

As representatives of the Underwriters

 

By:   Morgan Stanley & Co. LLC
By:  

/s/ Lauren Cummings

  Name: Lauren Cummings
  Title: Executive Director
By:   Goldman Sachs & Co. LLC
By:  

/s/ Craig Lee

  Name: Craig Lee
  Title: Managing Director