0001104659-21-083368.txt : 20210721 0001104659-21-083368.hdr.sgml : 20210721 20210621140607 ACCESSION NUMBER: 0001104659-21-083368 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: one CENTRAL INDEX KEY: 0001816613 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 480 PLEASANT STREET CITY: WATERTOWN STATE: MA ZIP: 02472 BUSINESS PHONE: (866) 496-1805 MAIL ADDRESS: STREET 1: 480 PLEASANT STREET CITY: WATERTOWN STATE: MA ZIP: 02472 FORMER COMPANY: FORMER CONFORMED NAME: one DATE OF NAME CHANGE: 20200701 CORRESP 1 filename1.htm

one
16 Funston Avenue, Suite A

The Presidio of San Francisco

San Francisco, CA 94129

 

June 21, 2021

 

VIA EDGAR

 

Securities and Exchange Commission
Division of Corporation Finance

Office of Technology
100 F Street, N.E.
Washington, D.C. 20549

 

Re:one
Acceleration Request for Registration Statement on Form S-4
Filed April 1, 2021, as amended
File No. 333-254973

 

Ladies and Gentleman:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), one (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern time, on Tuesday, June 22, 2021, or as soon as thereafter practicable, unless we or our outside counsel, Cadwalader, Wickersham & Taft LLP, request by telephone that such Registration Statement be declared effective at some other time.

 

The Company hereby acknowledges that:

 

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

We respectfully request that you contact Andrew Alin, of Cadwalader, Wickersham & Taft LLP, at (212) 504-6889, as soon as the Registration Statement has been declared effective, or if you have any other questions regarding this matter.

 

  Sincerely,
   
   
  /s/ Troy B. Steckenrider III
  Troy B. Steckenrider III
  Chief Financial Officer

 

cc:Cadwalader, Wickersham & Taft LLP