Nicole C. Brookshire |
Via EDGAR and Overnight Courier |
+1 617 937 2357 |
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nbrookshire@cooley.com |
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October 15, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Information Technologies and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: |
Pam Howell, Special Counsel |
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Ruairi Regan, Staff Attorney |
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Rufus Decker, Accounting Branch Chief |
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Steve Lo, Staff Accountant |
Re: |
Progyny, Inc. |
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Registration Statement on Form S-1 |
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Filed September 27, 2019 |
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File No. 333-233965 |
Ladies and Gentlemen:
On behalf of Progyny, Inc. (the Company), we are providing this letter in response to the comment (the Comment) received from the staff of the U.S. Securities and Exchange Commissions Division of Corporation Finance (the Staff) by letter dated October 1, 2019 with respect to the Companys Registration Statement on Form S-1, as filed with the Staff on September 27, 2019 (the Registration Statement). The Company is concurrently filing Amendment No.1 to the Registration Statement (the Amended Registration Statement), which includes changes that reflect the response to the Comment as well as certain other updates. For your convenience we have incorporated your Comment into this response letter in italics.
Form S-1 filed September 27, 2019
Exhibits
1. We note the three director nominees disclosed on page 111. Please file the consent of such individuals to be named director. See Rule 438 of Regulation C.
In response to the Staffs Comment, the Company has filed such consents as Exhibits 99.1 through 99.3 to the Amended Registration Statement.
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Cooley LLP 500 Boylston Street Boston, MA 02116-3736
t: (617) 937-2300 f: (617) 937-2400 cooley.com
Please contact me at (617) 937 2357 with any questions or further comments regarding our responses to the Staffs Comments.
Sincerely,
/s/ Nicole C. Brookshire |
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Nicole C. Brookshire |
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cc: |
David Schlanger, Progyny, Inc. |
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Mark Weeks, Cooley LLP |
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Danielle Naftulin, Cooley LLP |
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Alison Haggerty, Cooley LLP |
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Deanna Kirkpatrick, Davis Polk & Wardwell LLP |
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Yasin Keshvargar, Davis Polk & Wardwell LLP |