Compass, Inc. — Regulatory Filings 2021

Mar 30, 2021

CORRESP 1 filename1.htm Company Acceleration Request

Compass, Inc.

90 Fifth Avenue, 3rd Floor

New York, New York 10011

March 29, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

| Attention: | Jan Woo, Legal Branch Chief Matthew
Crispino, Staff Attorney Craig Wilson, Senior Advisor Laura
Veator, Staff Accountant |
| --- | --- |
| Re: | Compass, Inc. Registration Statement on Form S-1 (File No. 333-253744) originally filed March 1, 2021, as amended, and corresponding
Registration Statement on Form 8-A (File No. 001-40291) filed March 24, 2021 |

Requested Date: March 31, 2021

Requested Time: 4:00 PM Eastern Time

Ladies and Gentlemen:

Compass, Inc. (the “ Registrant ”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statements on Form S - 1 and Form 8 - A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes James D. Evans or Ran D. Ben-Tzur, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Evans at (206) 389-4559 or, in his absence, Mr. Ben-Tzur at (650) 335-7613.

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Sincerely,
C OMPASS , I NC .
By:	/s/ Brad Serwin
	Brad Serwin
	General Counsel and Corporate Secretary

cc: Robert Reffkin, Chief Executive Officer

Kristen Ankerbrandt, Chief Financial Officer

Compass, Inc.

James D. Evans, Esq.

Ran D. Ben-Tzur, Esq.

Morgan A. Sawchuk, Esq.

Michael M. Shaw, Esq.

Fenwick & West LLP

[Signature Page to Company Acceleration Request Letter]