November 23, 2020
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Edward M. Kelly
| Re: | Houghton Mifflin Harcourt Company Registration Statement on Form S-3 File No. 333-250147 Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Houghton Mifflin Harcourt Company (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-250147), so that it may become effective at 4:15 p.m., Eastern Time, on November 25, 2020, or as soon as practicable thereafter.
| Very truly yours, | ||
| HOUGHTON MIFFLIN HARCOURT COMPANY | ||
| By: | /s/ William F. Bayers | |
| Name: | William F. Bayers | |
| Title: Executive Vice President, Secretary and General Counsel | ||
