TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 18, 2022 Gerald Kozel Chief Accounting Officer MultiPlan Corp 115 Fifth Avenue New York, NY 10003 Re: MultiPlan Corp Form 10-K for Fiscal Year Ended December 31, 2021 File No. 001-39228 Dear Mr. Kozel: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services