<SEC-DOCUMENT>0001104659-21-085682.txt : 20210728
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<ACCEPTANCE-DATETIME>20210625154733
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ACCESSION NUMBER:		0001104659-21-085682
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210625

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clear Secure, Inc.
		CENTRAL INDEX KEY:			0001856314
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				862643981
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		65 EAST 55TH STREET, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(646) 723-1404

	MAIL ADDRESS:	
		STREET 1:		65 EAST 55TH STREET, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP<BR>
1285 Avenue of the Americas<BR>
New York, New York 10019-6064</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">June 25, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR AND FEDERAL EXPRESS</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

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<TD STYLE="width: 10%; text-align: left">Attention:</TD><TD STYLE="text-align: justify; width: 90%">Matthew Derby<BR>
 Jan Woo<BR>
 Division of Corporation Finance <BR>
Office of Technology</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 58.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Clear Secure, Inc.<BR>
Amendment No. 1 to Registration Statement on Form&nbsp;S-1<BR>
Submitted June 23, 2021<BR>
CIK No. 0001856314</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 79.55pt; background-color: white">On behalf of, and at
the request of, Clear Secure, Inc., a Delaware corporation (the &ldquo;<U>Company</U>&rdquo;), we hereby convey to the Staff of the Securities
and Exchange Commission (the &ldquo;<U>Staff</U>&rdquo;) the following as the Company&rsquo;s response to the Staff&rsquo;s letter dated
June 25, 2021:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 79.55pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Form S-1/A filed June 23, 2021</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Unaudited Pro Forma Condensed Consolidated Financial Information,
page 76</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 22.5pt"></TD><TD STYLE="width: 18pt"><B><I>1.</I></B></TD><TD><B><I>We note on pages 12 and 65 that &ldquo;prior to the reorganization transactions, Alclear will make a distribution to certain
CLEAR Pre-IPO Members for the purpose of funding their tax obligations for periods prior to the pricing of this offering&rdquo;. Since
the pro forma adjustment includes an adjustment for corporate income taxes for the periods presented and it is not clear whether the adjustment
includes the distribution prior to the reorganization, please expand the disclosure in note (j) on page 79 to disclose the amounts to
be paid prior to the reorganization, if materially different from the pro forma adjustments for corporate tax accrual, or state that such
amounts are not materially different.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">June 25, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">The Company respectfully advises the Staff that the
disclosure on pages 12 and 65 of the Registration Statement regarding the tax distribution to certain CLEAR Pre-IPO Members is being made
in the ordinary course of Alclear&rsquo;s business and is required under the terms of the Alclear limited liability company operating
agreement that is in effect prior to the offering.&nbsp; The tax distribution is not being paid with the proceeds of the offering and
is being made to all members of Alclear in respect of taxable income of Alclear allocated to such members with respect to Alclear&rsquo;s
2020 fiscal year. The Company respectfully advises the Staff the amount of the distribution is immaterial, unrelated to the offering and
required in the ordinary course of business under Alclear&rsquo;s pre-offering limited liability company operating agreement.&nbsp; Such
distribution would be required regardless of the completion of the offering and is being made on Monday, June 28, 2021.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">Because the distribution is in the ordinary course
of business, not contingent on the offering and not related to the offering, the distribution is not included as an adjustment in the
unaudited pro forma financial statements.&nbsp; The Company respectfully advises the Staff that footnote (j) and the corporate tax accrual
is specific to the tax rate that the Company will be subject to following the offering as a corporation and unrelated to the pre-offering
tax distribution noted above.&nbsp; Therefore, the Company respectfully advises the Staff that it believes that no disclosure changes
are necessary in the Registration Statement.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.5pt">If you have any questions regarding the response
contained in this letter, please do not hesitate to contact the undersigned at (212) 373-3588 or Patricia Vaz de Almeida at (212) 373-3367.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.5pt">&nbsp;</P>

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<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 50%">Sincerely,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Brian M. Janson</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Brian M. Janson</TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%">cc:</TD>
  <TD STYLE="width: 95%">Matthew Levine</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Clear Secure, Inc.</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Patricia Vaz de Almeida</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Catherine M. Clarkin</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Sullivan &amp; Cromwell LLP</TD></TR>
</TABLE>

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