AvidXchange Holdings, Inc.
1210 AvidXchange Lane
Charlotte, North Carolina 28206
October 12, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Mr. Mitchell Austin Ms. Jan Woo Ms. Rebekah Lindsey Ms. Kathleen Collins | |
| Re: | AvidXchange Holdings, Inc. Registration Statement on Form S-1 (File No. 333-259632) Request for Acceleration of Effective Date | |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-259632) (the “Registration Statement”) of AvidXchange Holdings, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on October 12, 2021, or as soon as practicable thereafter, or at such later time as our counsel, Paul Hastings LLP, may request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Paul Hastings LLP, by calling Teri O’Brien at (858) 458-3031 or Brandon Bortner at (202) 551-1840.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| AvidXchange Holdings, Inc. | ||
| By: | /s/ Michael Praeger | |
| Michael Praeger | ||
| President and Chief Executive Officer | ||
| cc: | Joel Wilhite, AvidXchange Holdings, Inc. |
Ryan Stahl, AvidXchange Holdings, Inc.
Teri O’Brien, Paul Hastings LLP
Brandon J. Bortner, Paul Hastings LLP
David Ambler, Cooley LLP
[Signature Page to Acceleration Request Letter (Company)]