0000000000-19-015413.txt : 20200110 0000000000-19-015413.hdr.sgml : 20200110 20191112122709 ACCESSION NUMBER: 0000000000-19-015413 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191112 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Bill.com Holdings, Inc. CENTRAL INDEX KEY: 0001786352 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 832261725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1810 EMBARCADERO ROAD CITY: PALO ALTO STATE: CA ZIP: 94303 BUSINESS PHONE: (650) 621-7700 MAIL ADDRESS: STREET 1: 1810 EMBARCADERO ROAD CITY: PALO ALTO STATE: CA ZIP: 94303 LETTER 1 filename1.pdf begin 644 filename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filename2.txt November 12, 2019 Ren Lacerte Chief Executive Officer Bill.com Holdings, Inc. 1810 Embarcadero Road Palo Alto, California 94303 Re: Bill.com Holdings, Inc. Amendment No. 2 to Draft Registration Statement on Form S-1 Submitted November 1, 2019 CIK 0001786352 Dear Mr. Lacerte: We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Unless otherwise noted, where prior comments are referred to they refer to our letter dated October 25, 2019. Draft Registration Statement on Form S-1 Consolidated Financial Statements Consolidated Statements of Cash Flows, page F-8 1. We note your response to prior comment 2. Please revise to present the cash flows from the change in the customer fund deposits liability as a financing activity. Ren Lacerte FirstName LastNameRen Lacerte Bill.com Holdings, Inc. Comapany 12, 2019 November NameBill.com Holdings, Inc. Page 2 November 12, 2019 Page 2 FirstName LastName You may contact Eiko Yaoita Pyles, Staff Accountant, at (202) 551-3587 or Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447 or Kathleen Krebs, Special Counsel, at (202) 551-3350 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: James D. Evans, Esq.