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Wilson Sonsini Goodrich & Rosati 650 Page Mill Road O:
650.493.9300 |
REZWAN D. PAVRI
Internet: rpavri@wsgr.com
Direct dial: (650) 565-3574
January 27, 2021
BY EDGAR
Matthew Crispino, Esq., Staff Attorney
Office of Technology
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Pluralsight, Inc. |
Preliminary Proxy Statement on Schedule 14A
Filed January 7, 2021
File No. 001-38498
Dear Mr. Crispino:
This letter is sent on behalf of Pluralsight, Inc. (Pluralsight) in response to the comments of the Staff (the Staff) of the Division of Corporation Finance of the Securities and Exchange Commission (the Commission) that were communicated in the Staffs letter dated January 26, 2021 (the Comment Letter) regarding the preliminary proxy statement on Schedule 14A filed with the Commission on January 7, 2021 (the Proxy Statement). This letter provides Pluralsights responses to the Comment Letter. Enclosed with this letter are excerpts of a revised version of the Proxy Statement (the Revised Preliminary Proxy Statement), which reflects revisions made to the Proxy Statement in response to the comments of the Staff in the Comment Letter.
For ease of review, we have reproduced the Staffs comments in bold, italicized type below. Each comment is followed by Pluralsights response. Capitalized terms used in this letter that are not otherwise defined have the meanings assigned to them in the above-referenced filing.
Preliminary Proxy Statement on Schedule 14A
Background of the Mergers, page 39
1. | Please disclose the name of the TRA representative. |
In response to the Staffs comment, Pluralsight has revised the disclosure set forth on pages 9 and 85 of the Revised Preliminary Proxy Statement.
AUSTIN BEIJING BOSTON BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO
SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE
Matthew Crispino, Esq.
January 27, 2021
Page 2
2. | We note your response to prior comment 2. Please clarify in the disclosure why on November 11, Qatalyst informed Vista, but not Parties A and B, of the companys intention to amend the TRA to reduce the amount of Pluralsights change of control obligation. |
In response to the Staffs comment, Pluralsight has revised the disclosure set forth on page 47 of the Revised Preliminary Proxy Statement.
* * *
If you have any additional questions or require any additional information, please do not hesitate to contact me at the number or email address appearing on the first page of this letter.
Sincerely, |
WILSON SONSINI GOODRICH & ROSATI |
Professional Corporation |
/s/ Rezwan D. Pavri |
Rezwan D. Pavri |
Enclosure
cc: | Pluralsight, Inc. |
Matthew Forkner
Kirkland & Ellis LLP
Daniel E. Wolf, P.C.
David M. Klein, P.C.
Stuart E. Casillas, P.C.
Nathan J. Davis
Wilson Sonsini Goodrich & Rosati, Professional Corporation
Martin Korman
Douglas Schnell
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