Simpson Thacher & Bartlett LLP

2475 HANOVER STREET

PALO ALTO, CA 94304

     

TELEPHONE: +1-650-251-5000

FACSIMILE: +1-650-251-5002

     

Direct Dial Number

(650) 251-5110

(212) 455-7862

 

E-mail Address

wbrentani@stblaw.com

hui.lin@stblaw.com

 

                                                         June 4, 2024

 

VIA EDGAR

 

Kathleen Krebs 

Matthew Derby

 

Securities and Exchange Commission 

Division of Corporation Finance 

100 F Street, N.E. 

Washington, D.C. 20549

 

Re: Waystar Holding Corp.
  Acceleration Request for Waystar Holding Corp.
  Registration Statement on Form S-1
  File No. 333-275004

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Waystar Holding Corp., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time, on June 6, 2024, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.

 

Please do not hesitate to contact William B. Brentani at (650) 251-5110 or Hui Lin at (212) 455-7862 with any questions.

 

  Very truly yours,
   
  /s/ William Brentani
  William Brentani
   
  /s/ Hui Lin
  Hui Lin

 

 

 

 

                            June 4, 2024

 

VIA EDGAR

 

Kathleen Krebs 

Matthew Derby

 

Securities and Exchange Commission 

Division of Corporation Finance 

100 F Street, N.E. 

Washington, D.C. 20549

 

Re: Waystar Holding Corp.
  Acceleration Request for Waystar Holding Corp.
  Registration Statement on Form S-1
  File No. 333-275004

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Waystar Holding Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern Time, on June 6, 2024, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.

 

If you require any additional information with respect to this letter, please contact William B. Brentani at (650) 251-5110 or Hui Lin at (212) 455-7862 of Simpson Thacher & Bartlett LLP.

 

[Signature Page Follows]

 

 

 

 

  Very truly yours,
   
  WAYSTAR HOLDING CORP.
     
     
  By: /s/ Matthew R. A. Heiman
    Name: Matthew R.A. Heiman
    Title: Chief Legal & Administrative Officer

 

[Signature Page to Acceleration Request]

 

 

 

 

June 4, 2024

 

VIA EDGAR

 

U.S. Securities and Exchange Commission 

Division of Corporation Finance 

100 F Street, N.E.

Washington, D.C. 20549 

Attention: Kathleen Krebs, Matthew Derby

 

Re: Acceleration Request for Waystar Holding Corp.
  Registration Statement on Form S-1 (File No. 333-275004)

 

Ladies and Gentlemen:

 

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 Waystar Holding Corp. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 p.m., Eastern Time, on June 6, 2024, or as soon thereafter as practicable, or at such later time as the Company or its outside counsel, Simpson Thacher & Bartlett LLP, may request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

 

Pursuant to Rule 460 under the Act, please be advised that we, as representatives of the several underwriters, will take reasonable steps to secure adequate distribution of the preliminary prospectus, to prospective underwriters, dealers, institutional investors and others, prior to the requested effective time of the Registration Statement.

 

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Signature Page Follows]

 

 

 

 

  Very truly yours,
   
  J.P. MORGAN SECURITIES LLC 
  GOLDMAN SACHS & CO. LLC 
  BARCLAYS CAPITAL INC.
   
  As the representatives of the several underwriters
   
  J.P. MORGAN SECURITIES LLC
   
  By: /s/ Benjamin Burdett
    Name: Benjamin Burdett
    Title: Managing Director, Head of Healthcare ECM
   
  GOLDMAN SACHS & CO. LLC
   
  By: /s/ Dan Parisi
    Name: Dan Parisi
    Title: Managing Director
   
  BARCLAYS CAPITAL INC.
   
  By: /s/ Jamie Turturici
    Name: Jamie Turturici
    Title: Head of Barclays Technology Equity Capital Markets

 

[Signature Page to Underwriters’ Acceleration Request]