March 19, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff Kauten
| Re: | E2open Parent Holdings, Inc. |
| Registration Statement on Form S-1 (File No. 333-253969) |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, E2open Parent Holdings, Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (as amended through the date hereof, the “Registration Statement”) to become effective on March 22, 2021, at 4:30 p.m. Eastern Time, or as soon thereafter as is practicable.
Please contact Claire E. James, of Willkie Farr & Gallagher LLP, special counsel to the Company, at (212) 728-8205, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| E2open Parent Holdings, Inc. | ||
| By: | /s/ Michael A. Farlekas | |
| Michael A. Farlekas | ||
| Chief Executive Officer | ||
| cc: | Laura L. Fese, E2open Parent Holdings, Inc. |
| Claire E. James, Willkie Farr & Gallagher LLP |
| Morgan D. Elwyn, Willkie Farr & Gallagher LLP |
