0001104659-14-008157.txt : 20140313 0001104659-14-008157.hdr.sgml : 20140313 20140210205803 ACCESSION NUMBER: 0001104659-14-008157 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Marketo, Inc. CENTRAL INDEX KEY: 0001490660 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 562558241 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 901 MARINERS ISLAND BLVD., SUITE 200 CITY: SAN MATEO STATE: CA ZIP: 94404 BUSINESS PHONE: 650 376-2300 MAIL ADDRESS: STREET 1: 901 MARINERS ISLAND BLVD., SUITE 200 CITY: SAN MATEO STATE: CA ZIP: 94404 CORRESP 1 filename1.htm

 

February 10, 2014

 

VIA EDGAR

 

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

 

Attention:

Mark. P. Shuman

 

Katherine Wray

 

 

 

Re:

Marketo, Inc.

 

 

Registration Statement on Form S-1

 

 

File No. 333-193025

 

 

 

 

Acceleration Request

 

 

Requested Date:

February 12, 2014

 

 

Requested Time:

4:01 PM Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Marketo, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) on Form S-1 (File No. 333-193025) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).  Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Tony Jeffries at (650) 849-3223.

 

In connection with the acceleration request, the Company hereby acknowledges that:

 

·                  should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;

 

·                  the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement on Form S-1; and

 

·                  the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 


 

[Signature page follows]

 

*    *    *    *

 

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Sincerely,

 

 

 

MARKETO, INC.

 

 

 

By:

/s/ Frederick A. Ball

 

Frederick A. Ball

 

Senior Vice President and Chief Financial Officer

 

cc:

Phil Fernandez, Marketo, Inc.

 

Margo Smith, Marketo, Inc.

 

Aaron J. Alter, Wilson Sonsini Goodrich & Rosati, P.C.

 

Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.

 

Michael E. Coke, Wilson Sonsini Goodrich & Rosati, P.C

 

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