TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 28, 2021 Sharon Levine General Counsel Semrush Holdings, Inc. 800 Boylston Street, Suite 2475 Boston, MA 02199 Re: SEMrush Holdings, Inc. Draft Registration Statement on Form S-1 Submitted on September 22, 2021 CIK No. 0001831840 Dear Ms. Levine: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jared Fine