0001213900-23-086448.txt : 20231215 0001213900-23-086448.hdr.sgml : 20231215 20231114090002 ACCESSION NUMBER: 0001213900-23-086448 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cazoo Group Ltd CENTRAL INDEX KEY: 0001859639 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 40 CHURCHWAY CITY: LONDON STATE: X0 ZIP: NW1 1LW BUSINESS PHONE: 442039013488 MAIL ADDRESS: STREET 1: 40 CHURCHWAY CITY: LONDON STATE: X0 ZIP: NW1 1LW FORMER COMPANY: FORMER CONFORMED NAME: Capri Listco DATE OF NAME CHANGE: 20210429 CORRESP 1 filename1.htm

November 14, 2023

VIA EDGAR

Re:

Cazoo Group Ltd
Registration Statement on Form F-1
File No. 333-274807 (the “Registration Statement”)

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Nicholas Nalbantian

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cazoo Group Ltd (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 9:00 a.m., Washington, D.C. time, on November 16, 2023, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.

The Company hereby authorizes Valerie Ford Jacob and/or Michael Levitt of Freshfields Bruckhaus Deringer US LLP, outside counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Valerie Ford Jacob or Michael Levitt of Freshfields Bruckhaus Deringer US LLP at (212) 284-4926 or (212) 277-4004, respectively.

If you have any questions regarding this request, please contact Valerie Ford Jacob or Michael Levitt of Freshfields Bruckhaus Deringer US LLP at (212) 284-4926 or (212) 277-4004, respectively.

(signature page follows)

Very truly yours, CAZOO GROUP LTD

By:	/s/ Paul Woolf
	Name: Paul Woolf
	Title: Chief Financial Officer