0001193125-20-271921.txt : 20201119 0001193125-20-271921.hdr.sgml : 20201119 20201019140928 ACCESSION NUMBER: 0001193125-20-271921 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Guild Holdings Co CENTRAL INDEX KEY: 0001821160 STANDARD INDUSTRIAL CLASSIFICATION: MORTGAGE BANKERS & LOAN CORRESPONDENTS [6162] IRS NUMBER: 852453154 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5887 COPLEY DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92111 BUSINESS PHONE: 8585606330 MAIL ADDRESS: STREET 1: 5887 COPLEY DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92111 CORRESP 1 filename1.htm Company's Acceleration Request

Guild Holdings Company

5887 Copley Drive

San Diego, California 92111

October 19, 2020

VIA EDGAR AND E-MAIL

Ms. Tonya K. Aldave

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549-7010

 

  Re:

Guild Holdings Company

Registration Statement on Form S-1

File No. 333-249225

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Guild Holdings Company (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form S-1 (File No. 333-249225) be accelerated by the U.S. Securities and Exchange Commission to 2:00 PM Eastern Time on October 21, 2020, or as soon as possible thereafter.

*    *    *    *    *

The Company hereby authorizes Mark A. Stagliano and Kayla M. DeLeon of Wachtell, Lipton, Rosen & Katz to orally modify or withdraw this request for acceleration. Please contact Mr. Stagliano at (212) 403-1060 or Ms. DeLeon at (212) 403-1149 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

 

Very truly yours,
Guild Holdings Company
By:  

/s/ Lisa Klika

Name:   Lisa Klika
Title:   Senior Vice President, Chief Compliance Officer and Secretary

 

cc:

Wachtell, Lipton, Rosen & Katz

Mark A. Stagliano

Kayla M. DeLeon

Guild Holdings Company

Mary Ann McGarry

Terry Schmidt