May 24, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Abby Adams |
| Christine Westbrook |
| Li Xiao |
| Kevin Kuhar |
| Re: | Day One Biopharmaceuticals Holding Company, LLC |
| Registration Statement on Form S-1 (File No. 333-255754) |
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that on the date hereof, approximately 678 copies of the Preliminary Prospectus, dated May 24, 2021, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.
We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:30 p.m. Eastern Time, on Wednesday, May 26, 2021 or as soon thereafter as practicable.
[signature page follows]
| Very truly yours, | ||
| J.P. MORGAN SECURITIES LLC COWEN AND COMPANY, LLC PIPER SANDLER & CO.
As representatives of the Underwriters | ||
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Benjamin Burdett | |
| Name: | Benjamin Burdett | |
| Title: | Managing Director | |
| COWEN AND COMPANY, LLC | ||
| By: | /s/ Bill Follis | |
| Name: | Bill Follis | |
| Title: | Managing Director | |
| PIPER SANDLER & CO. | ||
| By: | /s/ Neil Riley | |
| Name: | Neil Riley | |
| Title: | Managing Director | |
[Signature Page to Acceleration Request Letter]