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                              April 19, 2021

       Todd M. Purdy
       Chief Executive Officer
       Crescent Acquisition Corp
       11100 Santa Monica Blvd., Suite 2000
       Los Angeles, CA 90025

                                                        Re: Crescent
Acquisition Corp
                                                            Amendment No. 1 to
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed March 30,
2021
                                                            File No. 001-38825

       Dear Mr. Purdy:

              We have reviewed your filing 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A filed
March 30, 2021

       LiveVox's Business, page 38

   1.                                                   We note various
statements in LiveVox   s revised business section that reference
                                                        LiveVox   s position to
capture a    disproportionate    amount of growth, its position as a
                                                           leading
cloud-based contact center, its ability to enable a    simpler, more
cost-efficient
                                                        deployment and scaling
when compared to competing solutions,    its    high visibility into
                                                        future periods,    and
  strong sales efficiency.    Please provide additional support for these
                                                        statements.
       Background of the Business Combination, page 170

   2.                                                   We note your response
to prior comment 7. Please revise to quantify the change
                                                        in valuation of
LiveVox, based on the initial valuation in October 2020, compared to any
                                                        changes as a result of
the valuation of Five9, and the public company comparables. Please
 Todd M. Purdy
Crescent Acquisition Corp
April 19, 2021
Page 2
      also revise to further explain the "meaningful spread" in valuation
between LiveVox and
      the public comparables that resulted in the decreased valuation.
The Company's Board of Directors' Reasons for the Approval of the Business
Combination
Attractive Valuation, page 180

3.    We note your response to prior comment 9 and your revised disclosure
regarding
      LiveVox's attractive valuation. In determining LiveVox's attractive
valuation, we note
      that your board relied on the valuation of LiveVox compared to the
average of the "public
      company comparable set" and LiveVox's KPIs. Please disclose the public
company
      comparable set and the KPIs that the board reviewed in recommending the
transaction.
      To the extent the board considered the information in the Investor
Presentation posted on
      your website, dated January 13, 2021, please state as much and include a
summary of the
      relevant information.
Key Operating and Non-GAAP Financial Performance Metrics, page 254

4.    We note your revised disclosure in response to prior comment 12. You
state that LTM Net
      Revenue Retention Rate is calculated by calculating monthly recurring
revenue by month
      by customer and then dividing the sum of monthly recurring revenue for
the prior 12
      months by the sum of monthly recurring revenue for such customers during
the trailing
      twelve months for the period being presented. Please tell us why you
calculate qualifying
      revenue by month and then sum the calculated monthly revenues, rather
than calculating
      qualifying revenues for the entire measurement period. Please also
clarify the meaning of
      the terms "prior 12 months" and "trailing twelve months" and confirm
whether the
      measure includes customers who ceased using your services during the most
recent period
      included in the calculation. Consider providing us an example calculation
of this measure
      if you believe it would be helpful to our understanding of its
calculation.
        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.

        You may contact Nasreen Mohammed at (202) 551-3773 or Lyn Shenk at
(202) 551-
3380 if you have questions regarding comments on the financial statements and
related
matters. Please contact Cara Wirth at (202) 551-7127 or Lilyanna Peyser at
(202) 551-3222 with
any other questions.



                                                          Sincerely,
FirstName LastNameTodd M. Purdy
Comapany NameCrescent Acquisition Corp                    Division of
Corporation Finance
April 19, 2021 Page 2                                     Office of Trade &
Services
cc:
FirstName Michael J. Mies
          LastName