<SEC-DOCUMENT>0000950123-21-007117.txt : 20210728
<SEC-HEADER>0000950123-21-007117.hdr.sgml : 20210728
<ACCEPTANCE-DATETIME>20210517170709
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-21-007117
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEGALZOOM COM INC
		CENTRAL INDEX KEY:			0001286139
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				954752856
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		101 N. BRAND BLVD., SUITE 1100
		CITY:			GLENDALE
		STATE:			CA
		ZIP:			91203
		BUSINESS PHONE:		323-962-8600

	MAIL ADDRESS:	
		STREET 1:		101 N. BRAND BLVD., SUITE 1100
		CITY:			GLENDALE
		STATE:			CA
		ZIP:			91203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEGALZOOM COM INC
		DATE OF NAME CHANGE:	20040405
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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">C. Thomas Hopkins </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">T:<I>
</I>+1 310 883 6417 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">thopkins@cooley.com </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May&nbsp;17, 2021
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Matthew Crispino </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Jan Woo </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Brittany Ebbertt </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kathleen Collins </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>LegalZoom.com, Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT></B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Submitted April&nbsp;6, 2021</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>CIK No.&nbsp;0001286139</B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and
Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">On behalf of LegalZoom.com, Inc. (the &#147;<B><I>Company</I></B>&#148;), we submit this letter in response to comments
received from the staff (the &#147;<B><I>Staff</I></B>&#148;) of the Securities and Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) by letter dated May&nbsp;3, 2021 (the &#147;<B><I>Comment Letter</I></B>&#148;) with respect to the
Company&#146;s Confidential Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> submitted to the Commission on April&nbsp;6, 2021 (the &#147;<B><I>DRS</I></B>&#148;). Concurrently with the submission of this response
letter, the Company is submitting Amendment No.&nbsp;1 to the DRS (&#147;<B><I>DRS Amendment No.</I></B><B><I></I></B><B><I>&nbsp;1</I></B>&#148;). In addition to addressing the comments raised by the Staff in its Comment Letter, the Company has
included other revisions and updates to its disclosure in DRS Amendment No.&nbsp;1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">For the convenience of the Staff, the numbering of
the paragraphs below corresponds to the numbering of the comment in the Comment Letter, the text of which we have incorporated into this response letter for convenience in italicized type and which is followed by the Company&#146;s response. In the
responses below, page number references are to DRS Amendment No.&nbsp;1. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Draft Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-1</FONT> Prospectus Summary </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our Customer Journey, page 5 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Where you discuss your net promoter scores in the prospectus summary, please disclose your scores as well as
the scores for traditional offline attorneys. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company
has revised the disclosure on pages&nbsp;5 and 113 of DRS Amendment No.&nbsp;1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd
Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310
883 6500 cooley.com </P>
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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Two </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our Competitive Strengths, page 7 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please explain what is meant by your aided and unaided brand awareness percentages.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has revised the disclosure on page 58 of DRS
Amendment No.&nbsp;1. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Key Business Metrics, page 17 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>3.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note you disclose adjusted EBITDA margin here without presenting the comparable GAAP measure of net
income margin. Similarly, on page 67 you discuss adjusted EBITDA and adjusted EBITDA margin without discussing the comparable GAAP measures. You also include a discussion regarding the factors that contributed to the change in adjusted EBITDA and
free cash flow in your MD&amp;A Overview without providing comparable information for your GAAP results, and you include similar disclosures in the MD&amp;A <FONT STYLE="white-space:nowrap">Non-GAAP</FONT> section before your GAAP results of
operation and liquidity discussion. This comment also applies to disclosures in your Business section. Wherever you present a <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measure or a discussion on
<FONT STYLE="white-space:nowrap">non-GAAP</FONT> results, please ensure that you present the GAAP measure or GAAP results discussion with equal or greater prominence Please revise. Refer to Question 102.10 of the
<FONT STYLE="white-space:nowrap">Non-GAAP</FONT> Compliance&nbsp;&amp; Disclosure Interpretations and Item 10(e)(1)(i)(A) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has revised the disclosure on pages
<FONT STYLE="white-space:nowrap">2-3,</FONT> <FONT STYLE="white-space:nowrap">18-19,</FONT> 68, 71, <FONT STYLE="white-space:nowrap">85-88,</FONT> <FONT STYLE="white-space:nowrap">90-92</FONT> and <FONT STYLE="white-space:nowrap">109-110</FONT> of
DRS Amendment No.&nbsp;1. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Risk Factors</U> </I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>We
have identified material weaknesses in our internal control over financial reporting..., page 32 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>4.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that you are in the process of designing and implementing a plan to remediate the material
weaknesses that you have identified in your internal control over financial reporting. Please revise to clarify what remains to be completed in your remediation plan. Also, disclose how long you estimate it will take to complete your plan and any
associated expenses that you have incurred or expect to incur, if material. Lastly, revise the Summary of Risk Factors in the Prospectus Summary to include a discussion of this risk. Refer to Item 105(b) of Regulation
<FONT STYLE="white-space:nowrap">S-K.</FONT> </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company
has revised the disclosure on pages 10, <FONT STYLE="white-space:nowrap">34-35</FONT> and 106-107 of DRS Amendment No.&nbsp;1. The Company supplementally advises the Staff that the expenses it has incurred or expects to incur to remediate the
material weaknesses are not material. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Market Industry and Other Data, page 56 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left">5.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosure that certain statements in the prospectus are derived from studies you commissioned
from Kantar Consulting and Magid Consulting Inc. Please file consents from those firms as exhibits to the registration statement or tell us why they are not required. Refer to Rule 436 of Regulation C and Section</I><I></I><I>&nbsp;7 of the
Securities Act</I>. </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has filed the consents of
Kantar Consulting and Magid Consulting with DRS Amendment No.&nbsp;1. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Three </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations Key Business
Metrics, page 68 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>6.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that the number of transactions is an important metric because your new customers generally begin
their LegalZoom journey with a transaction. To clarify the extent to which you have been able to attract new customers to your platform, please also disclose the number of new customers that you acquired for each period presented, or advise.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has revised the disclosure on page 72 of DRS
Amendment No.&nbsp;1 to remove the emphasis on new customers. The Company respectfully advises the Staff that it does not measure the performance of its business, identify trends, formulate business plans or make strategic decisions based on its
number of new customers in any given period, but rather by the number of all transactions in the period, including, but not limited to, those purchased by new customers. Every transaction, whether from a new or existing customer, is a unique
opportunity for the Company to generate subsequent subscription and partner revenue, and thus the Company does not view number of new customers as a meaningful metric. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">In addition, the Company believes that disclosure of the number of new customers in the periods presented could be misleading if viewed as an
indicator of revenue growth instead of the Company&#146;s number of business formations, transactions and subscription units, as well as AOV and ARPU. The revenue trends of the Company&#146;s business are largely driven by the number of business
formations, transactions, and subscription units, as well as AOV and ARPU, which are disclosed in DRS Amendment No.&nbsp;1. Changes in numbers of new customers could mislead an investor with respect to the financial performance of the Company. For
example, an increase in number of new customers, without understanding how and the extent to which these new customers are using the Company&#146;s platform, may not accurately reflect trends in the health of the business since new customers may use
varying levels of the Company&#146;s offerings. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>7.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that consumer transactions comprised <FONT STYLE="white-space:nowrap">one-third</FONT> of total
transactions in 2020. You also state that you expect the proportion of consumer transactions to decrease over time as you invest more in small business and growth in estate planning transaction &#147;normalizes.&#148; In an effort to add context to
such disclosure and to understand any shift in the composition of your transaction customers, please tell us and revise to disclose the amount of consumer transactions in 2019. Also tell us the percentage of transaction revenue derived from each of
consumer and business formation transactions in both fiscal 2019 and 2020. To the extent any growth in consumer transactions is believed to be related to the impact of the <FONT STYLE="white-space:nowrap">COVID-19</FONT> pandemic, revise to include
a quantified discussion regarding such impact and discuss the potential impact to your results of operations should this trend not continue. Similar revisions should be made to your risk factor disclosures, as necessary. Refer to Item 303(b)(2)(ii)
of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment,
the Company has revised the disclosure on page 72 of DRS Amendment No.&nbsp;1. The Company respectfully advises the Staff that, with respect to the percentage of transaction revenue derived from each of consumer and business formation transactions
in both 2019 and 2020, it does not use, nor does it deem meaningful, these percentages in evaluating the performance of its business. As disclosed </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Four </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">
in DRS Amendment No.&nbsp;1, the Company is focusing more of its investment in growing small business formations rather than consumer transactions, as small business formations exhibit a
significantly higher order value. Further, the Company advises the Staff that business formations have historically comprised a majority of its transaction revenue. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>8.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that the majority of &#147;newly acquired subscriptions&#148; are included in the unit count once
they are at least 60 days past their subscription order date. Please tell us whether subscription units that automatically renew are counted the same or revise to clarify how those subscriptions are counted. Also, tell us why subscription units
acquired through your partner integrations and by customers in the United Kingdom are counted upon purchase. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 18 and 73 of DRS Amendment
No.&nbsp;1, which revision reflects a change in the manner in which the Company measures subscriptions to no longer exclude certain newly acquired subscriptions in the first 60 days. </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>9.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note the number of subscription units grew significantly between 2019 and 2020, and that you aim to
continue to grow this metric by increasing attach rates and retention rates. Please revise to define these terms as used in this context. Additionally, you state that your business depends on subscribers renewing and expanding their use of your
platform. You also state that subscription services are highly dependent upon your transaction products. Tell us what retention, expansion or conversion measures are used to evaluate your business and revise to include a quantified discussion of
such measures. Specifically address your consideration to include churn rates and the ratio of gross subscription unit additions to transactions as previously disclosed. Refer to SEC Release <FONT STYLE="white-space:nowrap">No.&nbsp;33-10751.</FONT>
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has revised the disclosure on page 69 of DRS
Amendment No.&nbsp;1. The Company advises the Staff that the Company&#146;s new management team believes that its annual retention rate as disclosed on page 69 in DRS Amendment No.&nbsp;1 is the most relevant metric for investors to assess the
Company&#146;s effectiveness in retaining its subscription base. As the Company&#146;s management does not evaluate the Company&#146;s subscription performance based on churn rates or the ratio of gross subscription unit additions to transactions,
it has determined not to disclose those items. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Business </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our Market Opportunity, page 100 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>10.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your discussion of serviceable addressable market (SAM) and total addressable market (TAM) is based
on data from 2017. Please tell us how you considered whether this information is still relevant to the current market and address whether you adjusted any of this information for current market information or trends. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response: </B>In response to the Staff&#146;s comment, the Company has revised the disclosure on page 112 of DRS Amendment No.&nbsp;1. The
Company believes the 2017 U.S. Census data is still relevant to the current market, and notes that the relevant 2020 U.S. Census data has not yet become publicly available. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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<IMG SRC="g158500g0515003302091.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Five </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our Products and Services, page 106 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>11.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that subscription services automatically renew at the end of each term unless notice of
cancellation is provided in advance of the renewal date. Please revise to clarify whether subscriptions can also be cancelled during the renewal term and if so, state whether <FONT STYLE="white-space:nowrap">pro-rata</FONT> refunds for unused
services are provided. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: In response to the Staff&#146;s comment, the Company has revised the
disclosure on page 121 of DRS Amendment No.&nbsp;1. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Culture and Team, page 113 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>12.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please revise to provide a description of your human capital resources, if material, as required by Item
101(c)(2)(ii) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> Disclose the number of contractors and consultants that you employ. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: In response to the Staff&#146;s comment, the Company has revised the disclosure on page 125 of DRS Amendment No.&nbsp;1. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Principal and Selling Stockholders, page 141 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>13.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please disclose the natural person or persons who exercise the voting and/or dispositive powers with respect
to the securities owned by entities affiliated with TCV. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: In response to the Staff&#146;s comment,
the Company has revised the disclosure on page 157 of DRS Amendment No.&nbsp;1. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Notes to Consolidated Financial Statements </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 2. Summary of Significant Accounting Policies Revenue Recognition, page <FONT STYLE="white-space:nowrap">F-14</FONT> </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>14.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please describe for us the performance obligation(s) included in your transaction services and what promises
are included in each performance obligations. Also, tell us how this impacts your inclusion of filing fees in the transaction price. Refer to ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-25-14</FONT></FONT></FONT> and <FONT STYLE="white-space:nowrap">32-2.</FONT> </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: The Company respectfully advises the Staff that transaction revenue consists of sales where the Company contracts with
customers to provide customized legal documents. The Company offers customized legal documents for a variety of purposes, which primarily consist of business formation, consumer estate planning and other documents as disclosed on page 108 of DRS
Amendment No.&nbsp;1. When the Company contracts with customers, its promise is to provide a completed legal document, including the requisite registration by the applicable government authority. This is the sole promise to the customer and thus,
the only performance obligation, which is completed upon transfer of the finalized legal document to the customer. In the event a customer chooses to purchase additional subscription services, the Company may bundle that with the fee charged for the
customized legal document performance obligations, however, the subscription services are identified as separate performance obligations and the total transaction price is allocated based on relative standalone selling price. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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<IMG SRC="g158500g0515003302091.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Six </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company considered the guidance in ASC <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-32-2</FONT></FONT></FONT> to determine the transaction price for a contract to provide a customized legal document. In applying the guidance, the Company considered both the terms of
its contracts and customary business practice to determine the appropriate transaction price. As a part of this analysis, the Company considered whether filing fees represent amounts collected on behalf of a third party and thus, should be excluded
from transaction price in accordance with ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-32-2.</FONT></FONT></FONT> After analyzing the Company&#146;s arrangements with customers and
customary business practice with both customers and applicable government authorities, the Company determined that filing fees are a cost incurred by the Company in fulfilling its promise to the customer and as such, the fee the Company charges the
customer related to filing fees is included in the transaction price. In reaching this conclusion the Company considered the following factors: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="2%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">When customers utilize the Company&#146;s service to obtain customized legal documents, its terms of service
agreed upon by the customer are the sole terms of the arrangement. The Company&#146;s customers do not sign or have separate contracts or arrangements with government authorities. Registration with the applicable government authority is part of its
single performance obligation to the customer. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="2%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The Company establishes the amount it charges its customers and the profit margin it is willing to accept for the
overall service, including consideration of the cost the Company will incur for the applicable filing fee. Given that government authorities periodically change their pricing, if the price charged by the applicable government authority is higher
than the amount the Company collects from its customer, the Company does not always charge the customer the incremental amount, and therefore the difference impacts the Company&#146;s margin. Additionally, the Company ultimately has the discretion
whether or not to pass through the filing fee cost to its customers. In order to align its marketing with competitors, the Company advertises the price for its completed legal document services as stated costs plus applicable filing fees. However,
whether the Company does so, is at its sole discretion. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="2%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The Company bears the obligation to the relevant authorities for the filing fee. While government authorities
have different operational practices for processing requests and payments, the Company&#146;s obligation is to the authority. For example, the Company maintains certain trust accounts with governmental authorities where the authority charges the
Company the applicable fee directly for applications it submits for its customers. In instances where a trust account is not utilized, the authorities request checks, wires or credit card from the Company, using Company bank accounts and its
corporate card program, not the customers. These filing fees are nonrefundable from the government authority and to the extent a customer is not able or refuses to pay for transfer of the completed legal document, the Company incurs that cost
regardless of the outcome with the customer. In certain arrangements, the Company may allow the customer to pay the Company in instalments for customized documents, which amounts are payable after the Company has paid the applicable government
authority. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="2%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">In the event that a customer is not satisfied with the completed legal document, the Company works to resolve the
issue which may include incurring the cost of an amended filing at its own expense or refunding the customer the full amount of its fees and the applicable filing fee. While the Company&#146;s website indicates that the customer satisfaction
guarantee does not include filing fees, in practice the </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Seven </P>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">
Company refunds dissatisfied customers for the transaction price paid by the customer which includes the filing fees, even though the Company is unable to claim a corresponding refund from the
government authority for the filing fees. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="2%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The government authority cannot decline applications filed by the Company, but applications are rejected if there
are administrative errors in the document. If issues or questions arise at the applicable government authorities, it is the Company&#146;s obligation to handle and resolve such issues, even if such resolution results in incremental costs. The
Company is the party that works with the government authority to resolve any such issues. </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Collectively, the Company
believes these facts support its conclusion that customized legal documents represent a single performance obligation, inclusive of obtaining the requisite registration and incurring the related filing fees. Thus, all of the fees the Company
receives from the customer in exchange for these services, including filing fees, are included in the transaction price. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>15.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that in arrangements in which you are not the principal, you record revenue on a net basis and you
specifically refer to services under your legal plans as being recognized on a net basis. Please tell us whether there are other services that are recognized on a net basis. In this regard, we note your Supplemental Terms of Service for
Subscriptions and Third-Party Services agreement refers to services provided by other parties such as accounting, logo design and credit monitoring companies. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: The Company respectfully advises the Staff that it analyzes each of its arrangements and the involvement of other parties in
determining whether to recognize revenue as a principal or as an agent. Other services where the Company refers to, or utilizes third parties in fulfilling its services to customers, include deed transfer, accounting, tax, credit monitoring,
business data protection and logo design services, and each of these are recognized on a net basis. The Company has determined that for these services it is the third party that controls these services and is primarily responsible for fulfilling
these services to the customer. The Company has revised its disclosure on pages 99 and <FONT STYLE="white-space:nowrap">F-17</FONT> of DRS Amendment No.&nbsp;1 in response to the Staff&#146;s comment. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 13. Commitments and Contingencies </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Legal
Proceedings, page <FONT STYLE="white-space:nowrap">F-32</FONT> </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>16.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>While we acknowledge that you have not recorded any loss or accrual related to your various pending
litigation cases because the amount of loss is not probable or reasonably estimable, given the fact there is at least a reasonable possibility that a loss may have occurred requires disclosure of either an estimate of the reasonably possible loss
(or range of loss) or a statement that such an estimate cannot be made. Please revise. Refer to ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">450-20-50-3</FONT></FONT></FONT> and <FONT
STYLE="white-space:nowrap">50-4.</FONT> </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: In response to the Staff&#146;s comment, the Company has
revised the disclosure on pages <FONT STYLE="white-space:nowrap">F-32</FONT> to <FONT STYLE="white-space:nowrap">F-33</FONT> of DRS Amendment No.&nbsp;1. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Eight </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 15. Stock-based Compensation, page <FONT STYLE="white-space:nowrap">F-35</FONT> </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>17.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that for 6,353,153 time-based options granted to certain executive officers, vesting for 50% of
their unvested options will accelerate upon a CIC event. Please revise to disclose the unrecognized compensation expense related to such awards and the amount of such expense that may be recognized upon effectiveness of the offering.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: The Company advises the Staff that such awards do not accelerate upon an initial public offering,
and only accelerate based upon any of the following <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">change-in-control</FONT></FONT> criteria: (a)&nbsp;change in ownership of at least 50% of the outstanding shares of common stock or
voting power of the then-outstanding securities to a beneficial owner; (b)&nbsp;merger or consolidation; (c)&nbsp;sale or disposition; (d)&nbsp;dissolution or liquidation; or (e)&nbsp;any transactions resulting in substantially equivalent effects as
any of the above. The Company has updated its disclosure on page <FONT STYLE="white-space:nowrap">F-37</FONT> of DRS Amendment No.&nbsp;1 to clarify when these awards vest and that they do not vest upon an initial public offering. The Company also
respectfully advises the Staff that it has updated the disclosure of the number of stock options subject to the acceleration from 6,353,153 to 5,334,824 to correct for an administrative error. </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>18.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please provide us with a breakdown of all stock option and RSU awards granted during 2020 and to date
through 2021, and include the fair value of the underlying common stock used to value such grants. To the extent there were any significant fluctuations in the fair values from
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">period-to-period,</FONT></FONT> describe for us the factors that contributed to these fluctuations, including any intervening events within the company or changes in your valuation
assumptions or methodology, underlying common stock used to value such awards as determined by your board of directors. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: In response to the Staff&#146;s comment, set forth in the table below are the stock options and RSUs granted by the Company
during the 2020 fiscal year and in 2021 through the date of this letter, along with the fair value of the underlying shares of common stock used to value such awards. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="84%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="39%"></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="35%"></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; display:table-cell; font-size:8pt; font-family:Times New Roman; "><B>Grant Date</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Type&nbsp;of&nbsp;Equity&nbsp;Award</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Number of</B><br><B>Stock&nbsp;Options</B><br><B>or RSU</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Fair&nbsp;Value&nbsp;Per</B><br><B>Share of</B><br><B>Underlying</B><br><B>Common&nbsp;Stock</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">January&nbsp;6, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Stock Options</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2,290,109</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">$</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11.29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">239,148</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11.29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">February&nbsp;19, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14,780</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10.08</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">May&nbsp;19, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">111,205</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10.08</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">September&nbsp;23, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Stock Options</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1,279,277</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9.82</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">351,133</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9.82</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">October&nbsp;26, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Stock Options</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1,909,368</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9.82</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1,030,558</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9.82</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">November&nbsp;18, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Stock Options</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">763,747</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9.82</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">535,274</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9.82</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">March&nbsp;1, 2021</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">863,975</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11.50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">April&nbsp;28, 2021</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">322,998</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">16.53</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">May&nbsp;3, 2021</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Stock Units</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">181,489</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">16.53</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g158500g0515003302091.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Nine </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company&#146;s board of directors determines the fair value of the
Company&#146;s common stock at the time of grant for each stock-based award based upon the factors disclosed in the registration statement, including consideration of input from management and contemporaneous third-party valuations. The exercise
price of stock options is based on the most recent third-party valuation obtained immediately preceding the grant date, unless circumstances warrant obtaining a more current valuation, including any material changes in the Company&#146;s business or
events, size of the award and the proximity of the grant to the preceding valuation. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company obtained third-party
valuations of its common stock as of December&nbsp;31, 2019, June&nbsp;30, 2020, December&nbsp;31, 2020, and March&nbsp;31, 2021 of $10.08, $9.82, $11.50 and $16.53 per share, respectively. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The third-party valuations determined the Company&#146;s enterprise value using an income approach and market approach. The
income approach estimates the Company&#146;s enterprise value based on estimates of future cash flows that are discounted to their present values using a discount rate reflective of the risk associated with the future cash flows. As of each
valuation date, the Company updated its forecasts, as applicable, considering its recent results, changes in its expectations and any new strategic initiatives implemented at the time of the valuation. Under the market approach, the guideline public
company method estimates the Company&#146;s enterprise value based on a comparison to similar publicly traded companies. From these comparable companies, the Company determines representative multiples, both revenue and Adjusted EBITDA, which is
then applied to its revenue and Adjusted EBITDA estimates. For the December&nbsp;31, 2019 and June&nbsp;30, 2020 valuations, the Company did not make changes to its selection of comparable companies. For the December&nbsp;31, 2020 valuation, the
Company updated its selection of comparable companies that were more commensurate with its <FONT STYLE="white-space:nowrap">go-forward</FONT> strategy, and these comparable companies remained unchanged for the March&nbsp;31, 2021 valuation. At each
valuation date, the Company updated the applicable multiples based on a review of the comparability of these companies to the market pricing, and a review of comparable risk, profitability, growth, leverage, and size. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company&#146;s enterprise value is then adjusted for any excess working capital and other similar items, excess cash and
the fair value of debt to arrive at the equity value. The total equity value is then allocated to each of the Company&#146;s equity securities using a Hybrid Method as described on page 104 of DRS Amendment No.&nbsp;1. The Hybrid Method valuation
model has been used for all valuations in 2020 and for the March&nbsp;31, 2021 valuation. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The exercise price of stock
options granted on January&nbsp;6, 2020 was based upon a prior valuation as of September&nbsp;30, 2019 as the December&nbsp;31, 2019 valuation was not available at the time of grant. The exercise price of options granted on February&nbsp;19, 2020
and May&nbsp;19, 2020 was based upon the valuation as of December&nbsp;31, 2019. The exercise price of options granted on September&nbsp;23, 2020, October&nbsp;26, 2020 and November&nbsp;18, 2020 was based upon the valuation as of June&nbsp;30,
2020. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


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 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g158500g0515003302091.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Ten </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>September&nbsp;30, 2019 and December&nbsp;31, 2019 Valuations </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the September&nbsp;30, 2019 and December&nbsp;31, 2019 valuations, the Company established its enterprise value using an
income approach and a guideline public company method. Each of these methods resulted in similar enterprise values and the Company weighted each method equally. For the September&nbsp;30, 2019 valuation, the discount for lack of marketability was
13.5% and weighted time to liquidity of 1.5 years, and for the December&nbsp;31, 2019 valuation, the discount for lack of marketability was increased to 15.5% and weighted time to liquidity was increased to 2.0 years. The decrease in the
Company&#146;s per share common stock value from $11.29 at September&nbsp;30, 2019 to $10.08 at December&nbsp;31, 2019 was primarily due to revised forecasts, which included additional investment in infrastructure, information technology and
resources necessary to support the Company&#146;s updated strategy. In the fourth quarter of 2019, the Company hired a new Chief Executive Officer and Chief Operating Officer / Chief Product Officer and they led a reset of the Company&#146;s
strategy, which included changing the Executive Leadership Team and a revised focus on product innovation and customer centric growth. In light of these changes, the Company&#146;s expectations of when an exit was likely to occur was extended. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>June&nbsp;30, 2020 Valuation </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the June&nbsp;30, 2020 valuation, the Company continued to use the income approach and guideline public company method,
though less weight was placed on the guideline public company method than the prior valuation. The valuation multiples for the comparable public companies were considered less reflective of the Company&#146;s performance at that time due to the
reset of its corporate strategy, which was still in its early stages of implementation, and the uncertainty from the <FONT STYLE="white-space:nowrap">COVID-19</FONT> pandemic. The Company weighted the income approach and guideline public company
method 75% and 25%, respectively. The value of our common shares decreased to $9.82 per share from the prior valuation of $10.08 per share. This decrease largely reflected the increased uncertainty driven by the
<FONT STYLE="white-space:nowrap">COVID-19</FONT> pandemic. The weighted time to an exit event remained unchanged at 2 years and DLOM was increased to 20.5%. Furthermore, the Company did not have a Chief Financial Officer from March through November
2020. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">From June 2020 through December 2020, the Company&#146;s projections remained unchanged. Although the Company
initially experienced growth in its estate planning transactions due to the <FONT STYLE="white-space:nowrap">COVID-19</FONT> pandemic in the first half of 2020, growth began to decelerate in the second half of 2020. Such uncertainty around the
sustainability of its consumer transaction performance and uncertainty around ongoing stimulus programs, and the potential impact on business formations, resulted in the Company maintaining forecasts unchanged until such time that results started to
show improved performance. As a result of the above, the Company determined that there were no significant factors or events between June&nbsp;30, 2020 and November&nbsp;18, 2020 that warranted an update in the value of the Company&#146;s common
stock. Accordingly, the board considered that the valuation as of June&nbsp;30, 2020 was still relevant through November&nbsp;18, 2020. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>December&nbsp;31, 2020 Valuation </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the December&nbsp;31, 2020 valuation, the Company continued to estimate its enterprise value using an income approach and a
guideline public company method. Each method resulted in similar enterprise values and the Company weighted each method equally. Given the increased confidence in business performance, a more stable macroeconomic environment, and normalization of
the stock market, the income approach and the guideline company method were weighted equally. The increase in fair value of the Company&#146;s common stock for December&nbsp;31, 2020 to $11.50 per share
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g158500g0515003302091.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Eleven
</P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">
was driven by the Company&#146;s performance and ongoing execution of the new strategy. In December 2020, the board approved upward revisions made to the Company&#146;s projections and cash flows
in light of improved business performance, confidence in the economic recovery and further clarity observed in the direction of the business. In addition, the Company hired its new Chief Financial Officer in November 2020 and in December 2020, the
board directed management to explore an IPO as a potential exit strategy for its long-term shareholders. As part of the Company&#146;s considerations of an IPO, the Company provided more weight toward an IPO exit in its Hybrid Model, resulting in a
decrease in the term to liquidity to 1 year, and decreased the discount for lack of marketability to 15.0%. These factors drove an increase in the fair value of the Company&#146;s common stock to $11.50 per share at December&nbsp;31, 2020. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>March&nbsp;31, 2021 Valuation </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the March&nbsp;31, 2021 valuation, the Company further revised its projections to reflect higher revenue growth than was
expected as a result of additional investments in marketing spend and more optimism from the launch of the Company&#146;s new complementary tax offering. The improved business environment as the U.S. began to return to work following the widespread
availability of <FONT STYLE="white-space:nowrap">COVID-19</FONT> vaccines and strong business formation results in the three months ended March&nbsp;31, 2021 contributed to Company&#146;s confidence that revenue growth was sustainable. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">On March&nbsp;8, 2021, the Company held its organization meeting to formally commence plans to undertake an IPO. No indications
of value were received by the lead banks at the time of the March&nbsp;31, 2021 valuation. In light of the Company&#146;s progress and plans to file a draft registration in April 2021, the Company included an IPO Study in its estimate of the
business enterprise value in addition to the income approach and guideline public company method. The IPO Study estimates enterprise value by using multiples derived from a set of recent IPO companies. The income approach was weighted 40%, the
guideline public company method was weighted 40% and the IPO Study was weighted 20%. The Company placed further weight on an IPO exit in its Hybrid Method to derive equity value and further shortened the term to liquidity to 0.5 years based on its
then IPO plans. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The resulting value of the Company&#146;s common stock increased to $16.53 per share. The primary drivers
for the 47% increase from the December&nbsp;31, 2020 valuation were: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Increased revenue and profitability forecasts driven by continued execution of the Company&#146;s strategy,
expectations regarding the Company&#146;s recently launched tax offerings, and improved confidence as business formations in the three months ended March&nbsp;31, 2021 increased by 51% over the three months ended March&nbsp;31, 2020 and 40% compared
to the three months ended December&nbsp;31, 2020. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Higher weighting to the Hybrid method to reflect the increased proximity to an IPO exit. </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Lower discount for marketability given near term IPO expectations. The DLOM was 8.0% at March&nbsp;31, 2021
compared to 15.0% at December&nbsp;31, 2020. </P></TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>General </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>19.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the
Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section&nbsp;5(d) of the Securities Act, whether or not they retain copies of the communications. </I></P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g158500g0515003302091.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May 17, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Twelve
</P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: In response to the Staff&#146;s comment, the Company is supplementally
providing to the Staff under separate cover copies of such written communications. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><I>20.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Given that you intend to use a portion of the proceeds from this offering to repay the credit agreement with
JP Morgan Chase Bank, an affiliate of one of your underwriters, please tell us whether you are required to have a qualified independent underwriter in accordance with FINRA Rule 5121. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response</B>: We advise the Staff that no underwriter will receive greater than 5% of the offering proceeds and as such, no qualified
independent underwriter in accordance with FINRA Rule 5121 will be required in the offering. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Please contact me at (310) <FONT STYLE="white-space:nowrap">883-6417,</FONT> Jodie Bourdet at (415)
<FONT STYLE="white-space:nowrap">693-2054</FONT> or Jonie Ing Kondracki at (415) <FONT STYLE="white-space:nowrap">693-2174</FONT> with any questions or further comments regarding our response to the Staff&#146;s comment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sincerely, </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ C. Thomas Hopkins</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">C. Thomas Hopkins</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Dan Wernikoff, Chief Executive Officer, LegalZoom.com, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Noel Watson, Chief Financial Officer, LegalZoom.com, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Nicole Miller, General Counsel, LegalZoom.com, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Jodie Bourdet, Cooley LLP </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Jonie
Ing Kondracki, Cooley LLP </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Richard A. Kline, Latham&nbsp;&amp; Watkins LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley
LLP&nbsp;&nbsp;&nbsp;&nbsp;1333 2nd Street&nbsp;&nbsp;&nbsp;&nbsp;Suite 400&nbsp;&nbsp;&nbsp;&nbsp;Santa Monica, CA&nbsp;&nbsp;&nbsp;&nbsp;90401 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: +1 310 883 6400 f: +1 310 883 6500 cooley.com </P>

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