TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 10, 2020 Trevor Bezdek Co-Chief Executive Officer GoodRx Holdings, Inc. 233 Wilshire Blvd., Suite 990 Santa Monica, CA 90401 Re: GoodRx Holdings, Inc. Registration Statement on Form S-1 Filed August 28, 2020 File No. 333-248465 Dear Mr. Bezdek: We have reviewed your registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 Filed August 28, 2020 Management s Discussion and Analysis of Financial Condition and Results of Operations Critical Accounting Policies and Estimates Stock-Based Compensation , page 107 1. We note when determining the fair value of your common stock, your Board of Directors received assistance from an independent third-party valuation firm. Please clarify whether or not a contemporaneous valuation was performed by this valuation specialist. While you are not required to make reference to this third party, when you do you should also disclose the name of this expert and include the consent of the expert as an exhibit to your Form S-1. 2. Please disclose the total fair value of all vested and unvested options and restricted shares Trevor Bezdek GoodRx Holdings, Inc. September 10, 2020 Page 2 outstanding as of the most recent balance sheet date. With respect to your valuation of options granted during 2020, please discuss each significant factor contributing to the difference between the fair value as of the date of each grant and the estimated IPO price. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Kathryn Jacobson, Staff Accountant, at (202) 551-3365 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or Jan Woo, Legal branch Chief, at (202) 551-3453 with any other questions. Sincerely, FirstName LastNameTrevor Bezdek Division of Corporation Finance Comapany NameGoodRx Holdings, Inc. Office of Technology September 10, 2020 Page 2 cc: Benjamin J. Cohen FirstName LastName