CORRESP 1 filename1.htm CORRESP

Amplitude, Inc.

201 Third Street, Suite 200

San Francisco, CA 94103

September 17, 2021

VIA EDGAR

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

 

Attention:

Jeff Kauten, Staff Attorney

Larry Spirgel, Office Chief

Joyce Sweeney, Senior Staff Accountant

Kathleen Collins, Accounting Branch Chief

 

Re:

Amplitude, Inc. Registration Statement on Form S-1 (File No. 333-259168)

Ladies and Gentlemen:

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 acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-259168) (as amended, the “Registration Statement”) of Amplitude, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 3:00 p.m., Washington, D.C. time, on September 21, 2021, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Tad J. Freese at (650) 463-3060 or Kathleen M. Wells at (650) 463-2677.

Thank you for your assistance in this matter.

 

[Signature page follows]


Very truly yours,
AMPLITUDE, INC.
By:  

/s/ Spenser Skates

  Spenser Skates
  Chief Executive Officer

 

cc:

Elizabeth Fisher, Amplitude, Inc.

Tad J. Freese, Latham & Watkins LLP

Kathleen M. Wells, Latham & Watkins LLP

Gregory P. Rodgers, Latham & Watkins LLP

Richard Kim, Latham & Watkins LLP

Bradley C. Weber, Goodwin Procter LLP

Erica D. Kassman, Goodwin Procter LLP

 

[Signature Page to Acceleration Request]