0001104659-19-025355.txt : 20190628 0001104659-19-025355.hdr.sgml : 20190628 20190430163858 ACCESSION NUMBER: 0001104659-19-025355 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20190430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Talend SA CENTRAL INDEX KEY: 0001668105 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: I0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 BRIDGE PARKWAY STREET 2: SUITE 200 CITY: REDWOOD CITY STATE: CA ZIP: 94065 BUSINESS PHONE: 650-539-3200 MAIL ADDRESS: STREET 1: 800 BRIDGE PARKWAY STREET 2: SUITE 200 CITY: REDWOOD CITY STATE: CA ZIP: 94065 CORRESP 1 filename1.htm

 

650 Page Mill Road

Palo Alto, CA 94304-1050

PHONE 650.493.9300

FAX 650.493.6811

www.wsgr.com

 

April 30, 2019

 

Via EDGAR and Overnight Delivery

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

 

Attention:                                         Bernard Nolan

Folake Ayoola

 

Re:                            Talend S.A.

Preliminary Proxy Statement on Schedule 14A

Filed April 19, 2019

File No. 001-37825

 

Ladies and Gentlemen:

 

On behalf of our client, Talend S.A. (the “Company”), we are responding to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in its letter dated April 29, 2019, relating to the above referenced Preliminary Proxy Statement (the “Proxy Statement”) on Schedule 14A filed on April 19, 2019 (File No. 001-37825).

 

In this letter, we have recited the comments from the Staff in bold and italicized type and have followed each comment with the Company’s response.  References to “we,” “our” or “us” mean the Company or its advisors, as the context may require.

 

Preliminary Proxy Statement on Schedule 14A

 

General

 

1.              Proposal Nos. 15 to 19 concern financial authorizations that would permit you to issue a material amount of debt securities.  You, however, do not provide the information required by Item 11(e) of Schedule 14A.  Please disclose or incorporate by reference Item 13(a) information, or tell us why you believe this information is not material.  Refer to Item 11 and Item 13 of Schedule 14A.

 

 

AUSTIN      BEIJING      BOSTON      BRUSSELS      HONG KONG      LONDON       LOS ANGELES      NEW YORK      PALO ALTO

SAN DIEGO      SAN FRANCISCO      SEATTLE      SHANGHAI      WASHINGTON, DC      WILMINGTON, DE

 


 

 

In response to the Staff’s comment, the Company has revised the disclosure on page 71 of the Proxy Statement to incorporate by reference the information required by Item 11(e) of Schedule 14A. The Company respectfully advises the Staff that the information required under Item 13(a)(6) of Schedule 14A is addressed on page 27 of the Proxy Statement.

 

2.              Proposal No. 20 indicates that the 2019 Free Share Plan has not yet been authorized by your shareholders.  Please disclose the information required by Item 10(a) of Schedule 14A, or tell us why you believe this information is not required.  Refer to Item 10 and Note A of Schedule 14A.

 

In response to the Staff’s comment, the Company has revised the disclosure on pages 31, 32, 33 and 34 of the Proxy Statement to disclose the information required by Item 10(a) of Schedule 14A.

 

**

 

Please direct any questions or comments regarding this letter to me at (650) 320-4597 or mbaudler@wsgr.com, or my colleague, Andrew D. Hoffman at (650) 849-3240 or ahoffman@wsgr.com.

 

 

Sincerely,

 

 

 

WILSON SONSINI GOODRICH & ROSATI

 

Professional Corporation

 

 

 

/s/ Mark B. Baudler

 

 

 

Mark B. Baudler

 

cc:                                Michael Tuchen, Talend S.A.

Adam Meister, Talend S.A.

Aaron Ross, Talend S.A.

Andrew D. Hoffman, Wilson Sonsini Goodrich & Rosati, P.C.

 

2


 

GRAPHIC 2 g84423bii001.jpg GRAPHIC begin 644 g84423bii001.jpg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end GRAPHIC 3 g84423bii002.gif GRAPHIC begin 644 g84423bii002.gif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end