October 19, 2020

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

 

Re:

Accolade, Inc.

 

Registration Statement on Form S-1 (File No. 333-249540)

 

Ladies and Gentleman:

 

In connection with the above-referenced Registration Statement and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Accolade, Inc. (the “Company”) that the effectiveness of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 P.M. (Eastern time) on Wednesday, October 21, 2020, or as soon as practicable thereafter.

 

Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 

In connection with the Preliminary Prospectus distributions for the above-referenced issue, we, as representatives of the several underwriters, hereby confirm that we are, and the other prospective underwriters have confirmed that they are, complying with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Remainder of page intentionally left blank]

 


 

 

Very truly yours,

 

 

 

GOLDMAN SACHS & CO. LLC

 

MORGAN STANLEY & CO. LLC

 

BOFA SECURITIES, INC.

 

As representatives of the several underwriters

 

 

 

GOLDMAN SACHS & CO. LLC

 

 

 

 

By:

/s/ Elizabeth Reed

 

Name: Elizabeth Reed

 

Title: Managing Director

 

 

 

MORGAN STANLEY & CO. LLC

 

 

 

 

By:

/s/ Kalli Dircks

 

Name: Kalli Dircks

 

Title: Executive Director

 

 

 

BOFA SECURITIES, INC.

 

 

 

 

By:

/s/ Justin Walter

 

Name: Justin Walter

 

Title: Managing Director

 

[Signature Page to Request for Acceleration of Effectiveness]