AvidXchange Holdings, Inc.
1210 AvidXchange Lane
Charlotte, North Carolina 28206
October 8, 2021
VIA EDGAR AND EMAIL
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attn: |
Mr. Mitchell Austin | |
| Ms. Jan Woo | ||
| Ms. Rebekah Lindsey | ||
| Ms. Kathleen Collins | ||
| Re: |
AvidXchange Holdings, Inc. Registration Statement on Form S-1, as amended (File No. 333-259632) Withdrawal of Request for Acceleration of Effective Date | |
Ladies and Gentlemen:
Reference is made to the several letters, each filed as correspondence via EDGAR on October 8, 2021, in which both we and the several underwriters requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-259632) for October 12, 2021, at 4:00 p.m., Washington, D.C. time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at this time and we hereby formally withdraw both our and the underwriters’ requests for acceleration of the effective date.
| Very truly yours, | ||
| AvidXchange Holdings, Inc. | ||
| /s/ Ryan Stahl | ||
| By: |
Ryan Stahl | |
| Title: |
General Counsel and Secretary | |
| cc: |
Teri O’Brien, Paul Hastings LLP Brandon J. Bortner, Paul Hastings LLP | |
| Alex Davis, Cooley LLP David Ambler, Cooley LLP |