TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 6, 2021 David C. Brown Chairman and Chief Executive Officer Victory Capital Holdings, Inc. 15935 La Cantera Parkway San Antonio, TX 78256 Re: Victory Capital Holdings, Inc. Registration Statement on Form S-3 Filed September 24, 2021 File No. 333-259784 Dear Mr. Brown: This is to advise you that we have not reviewed and will not review your registration statement. 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 David Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Finance