TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 16, 2023 Craig F. Courtemanche, Jr. President and CEO Procore Technologies, Inc. 6309 Carpinteria Avenue Carpinteria, CA 93013 Re: Procore Technologies, Inc. Form 10-K for the Year Ended December 31, 2022 Filed March 1, 2023 File No. 001-40396 Dear Craig F. Courtemanche, Jr.: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Benjamin Singer