CORRESP 1 filename1.htm

 

Skadden, Arps, Slate, Meagher & Flom llp

 

One manhattan west

New York, New York 10001

 

TEL: (212) 735-3000

FAX: (212) 735-2000

WWW.SKADDEN.COM

 

DIRECT DIAL

(212) 735-3574

DIRECT FAX

(917) 777-3574

EMAIL ADDRESS

DAVID.GOLDSCHMIDT@SKADDEN.COM

September 30, 2020

FIRM/AFFILIATE OFFICES

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BOSTON

CHICAGO

HOUSTON

LOS ANGELES NEW YORK WASHINGTON, D.C.

WILMINGTON

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BEIJING

BRUSSELS

FRANKFURT

HONG KONG

LONDON

MOSCOW

MUNICH

PARIS

SÃO PAULO

SEOUL

SHANGHAI

SINGAPORE

TOKYO

TORONTO

VIA EDGAR

Todd Schiffman

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

RE:NextGen Acquisition Corporation
  Registration Statement on Form S-1
  Filed September 18, 2020
  File No. 333-248921

Dear Mr. Schiffman:

On behalf of NextGen Acquisition Corporation (the “Company” or “we”), in connection with the proposed initial public offering of the Company’s securities, we submit the below in response to the comment of the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission received by letter dated September 25, 2020, concerning the Company’s Registration Statement on Form S-1 filed on September 18, 2020.

Form S-1

 

Exhibit 23.1

 

1.The auditor’s consent references audit report dated August 14, 2020. However, the audit report included in the S-1 is dated August 17, 2020. Please revise, accordingly.

The Company will file the updated auditor’s consent with the next filing.

 

*   *   *

 

U.S. Securities and Exchange Commission

September 30, 2020

Page 2

Please contact me at (212) 735-3574 should you require further information.

 

  Very truly yours,
   
  /s/ David J. Goldschmidt
  David J. Goldschmidt

 

cc:NextGen Acquisition Corporation
  Patrick T. Ford

 

cc:Ropes & Gray LLP
  Paul Tropp, Esq. and Emily Oldshue, Esq.