Consensus Cloud Solutions, Inc. — Regulatory Filings 2022

Jun 7, 2022

CORRESP 1 filename1.htm CORRESP

Consensus Cloud Solutions, Inc.

700 S. Flower Street, 15 th Floor

Los Angeles, California 90071

June 7, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington D.C. 20549

Attention: Anna Abramson

Re: Consensus Cloud Solutions, Inc.

Registration Statement on Form S-1 (File No. 333-265460)

Dear Ms. Abramson:

Consensus Cloud Solutions, Inc., a Delaware corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-265460) (the “Registration Statement”) be accelerated and that it be declared effective June 9, 2022 at 4:30 p.m. Eastern time, or as soon as practicable thereafter, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time.

Please direct any questions regarding this filing to Stewart McDowell of Gibson, Dunn & Crutcher LLP at (415) 393-8322.

Sincerely,

/s/ Vithya Aubee

Vithya Aubee

Vice President and Secretary of Consensus Cloud Solutions, Inc.

cc: Stewart McDowell, Gibson, Dunn & Crutcher LLP