0001140361-19-010933.txt : 20190715 0001140361-19-010933.hdr.sgml : 20190715 20190612215713 ACCESSION NUMBER: 0001140361-19-010933 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IAA Spinco Inc. CENTRAL INDEX KEY: 0001745041 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500] IRS NUMBER: 831030538 FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO WESTBROOK CORPORATE CENTER STREET 2: 10TH FLOOR CITY: WESTCHESTER STATE: IL ZIP: 60154 BUSINESS PHONE: (708) 492-7000 MAIL ADDRESS: STREET 1: TWO WESTBROOK CORPORATE CENTER STREET 2: 10TH FLOOR CITY: WESTCHESTER STATE: IL ZIP: 60154 FORMER COMPANY: FORMER CONFORMED NAME: IAA Spinco Inc. DATE OF NAME CHANGE: 20180628 CORRESP 1 filename1.htm
IAA, Inc.
Two Westbrook Corporate Center, Suite 500
Westchester, Illinois 60154
(708) 492-7000

 
June 12, 2019

VIA EDGAR
Ms. Katherine Bagley
Staff Attorney
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628
Re:
Acceleration Request for IAA Spinco Inc.
Registration Statement on Form 10-12B
File No. 001-38580

Dear Ms. Bagley:

Pursuant to Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement  on Form 10 of IAA, Inc. (f/k/a IAA Spinco Inc.) so that it may become effective at 4:30 p.m. (Eastern Daylight Time) on Friday, June 14, 2019, or as soon as possible thereafter.

We thank you for your assistance in this matter.  Please direct any questions regarding this request to Dwight S. Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at  (212) 735-2573 or dwight.yoo@skadden.com. In addition, please notify Mr. Yoo when this request for acceleration has been granted.

[Signature Page Follows]

 
Sincerely,
 
 
 
IAA, INC.
 
 
 
By:
/s/ Eric M. Loughmiller
 
Eric M. Loughmiller
 
Treasurer