<SEC-DOCUMENT>0001193125-23-001589.txt : 20230207
<SEC-HEADER>0001193125-23-001589.hdr.sgml : 20230207
<ACCEPTANCE-DATETIME>20230104171236
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-001589
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			P10, Inc.
		CENTRAL INDEX KEY:			0001841968
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4514 COLE AVENUE, SUITE 1600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75205
		BUSINESS PHONE:		(214) 999-6063

	MAIL ADDRESS:	
		STREET 1:		4514 COLE AVENUE, SUITE 1600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75205
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>P10, Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>4514 Cole Avenue, Suite 1600 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Dallas, Texas 75205 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">January&nbsp;4, 2023 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR </B></P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">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">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;P10, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-268275</FONT> </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:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 of
the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, P10, Inc., a Delaware corporation, hereby requests acceleration of the effective date of the Registration Statement referred to above, so that it may
become effective at 4:00 PM Eastern Time on January&nbsp;9, 2023, or as soon as practicable thereafter. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please contact Adam Finerman of
Baker&nbsp;&amp; Hostetler LLP via telephone at (212) <FONT STYLE="white-space:nowrap">589-4233</FONT> or via <FONT STYLE="white-space:nowrap">e-mail</FONT> at afinerman@bakerlaw.com with any questions and please notify him when this request for
acceleration has been granted. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Thank you for your assistance in this matter. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:53%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:53%; font-size:10pt; font-family:Times New Roman">P10, Inc.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:53%; font-size:10pt; font-family:Times New Roman">By: /s/ Amanda Coussens </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:53%; font-size:10pt; font-family:Times New Roman">Amanda Coussens, Chief Financial Officer </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc:&nbsp;&nbsp;&nbsp;&nbsp;Adam W. Finerman, Baker&nbsp;&amp; Hostetler LLP </P>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
