TURING HOLDING CORP.
September 10, 2021
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Melissa Kindelan, Kathleen Collins, Alexandra Barone, Jeff Kauten
| Re: | Turing Holding Corp. |
Registration Statement on Form S-1
Originally Filed August 20, 2021
CIK No. 0001866550
Ladies and Gentlemen:
Turing Holding Corp., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-258985, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on September 14, 2021 or as soon thereafter as practicable.
* * * *
Please contact Joshua N. Korff, P.C. of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4943, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | ||
| Turing Holding Corp. | ||
| By: | /s/ Erin Cummins | |
| Name: Erin Cummins | ||
| Title: | Chief Financial Officer | |