0001193125-22-282596.txt : 20221213 0001193125-22-282596.hdr.sgml : 20221213 20221110160736 ACCESSION NUMBER: 0001193125-22-282596 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nogin, Inc. CENTRAL INDEX KEY: 0001841800 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 853087759 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1775 FLIGHT WAY, STE 400 CITY: TUSTIN STATE: CA ZIP: 92782 BUSINESS PHONE: 949-864-8136 MAIL ADDRESS: STREET 1: 1775 FLIGHT WAY, STE 400 CITY: TUSTIN STATE: CA ZIP: 92782 FORMER COMPANY: FORMER CONFORMED NAME: Software Acquisition Group Inc. III DATE OF NAME CHANGE: 20210122 CORRESP 1 filename1.htm CORRESP

November 10, 2022

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kate Beukenkamp

Donald Field

 

 

Re:

   Nogin, Inc.
    Amendment No. 2 to Registration Statement on Form S-1
    Filed November 7, 2022
    Registration No. 333-267449

To the Addressees Set Forth Above:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on November 14, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Nogin, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Ryan J. Lynch or John M. Greer of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404 or (713) 546-7472, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

[Signature Page Follows]

Sincerely yours,
Nogin, Inc.
By:   /s/ Jonathan S. Huberman
  Jonathan S. Huberman
  Co-Chief Executive Officer and President

cc: Ryan J. Lynch

      John M. Greer