<SEC-DOCUMENT>0001193125-21-031458.txt : 20210311
<SEC-HEADER>0001193125-21-031458.hdr.sgml : 20210311
<ACCEPTANCE-DATETIME>20210208061652
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-031458
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bumble Inc.
		CENTRAL INDEX KEY:			0001830043
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				853604367
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1105 WEST 41ST STREET
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78756
		BUSINESS PHONE:		512-696-1409

	MAIL ADDRESS:	
		STREET 1:		1105 WEST 41ST STREET
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78756
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP - Comment Response Letter</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Simpson Thacher&nbsp;&amp; Bartlett LLP </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">900 G S<SMALL>TREET</SMALL>, NW </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">W<SMALL>ASHINGTON</SMALL>, D.C. 20001 </P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>TELEPHONE</SMALL>:
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-202-636-5500</FONT></FONT></FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>FACSIMILE</SMALL>:
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-202-636-5502</FONT></FONT></FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Direct Dial Number</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">(202) <FONT
STYLE="white-space:nowrap">636-5804</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><FONT STYLE="white-space:nowrap">E-mail</FONT> Address</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">jbonnie@stblaw.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">February&nbsp;8, 2021 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Re: Bumble Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Amendment No.&nbsp;3 to Registration Statement </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Filed February&nbsp;8, 2021 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman"><U>File No.</U><U></U><U><FONT STYLE="white-space:nowrap">&nbsp;333-252124</FONT></U> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mitchell Austin, Esq. </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">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="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Austin: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of Bumble Inc. (&#147;Bumble&#148; or the &#147;Company&#148;), we hereby transmit via EDGAR for filing with the Securities and
Exchange Commission Amendment No.&nbsp;3 (&#147;Amendment No.&nbsp;3&#148;) to the above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (the &#147;Registration Statement&#148;), relating to the offering of
shares of its Class&nbsp;A common stock, marked to show changes from Amendment No.&nbsp;2 to the Registration Statement filed on February&nbsp;2, 2021 (&#147;Amendment No.&nbsp;2&#148;). The Registration Statement has been revised in response to the
Staff&#146;s comments and to reflect certain other changes. To assist your review, we have retyped the text of </P>
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<TD VALIGN="top" ALIGN="right">February&nbsp;8, 2021</TD></TR></TABLE> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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the Staff&#146;s comments in italics below. Please note that all references to page numbers in our responses refer to the page numbers of Amendment No.&nbsp;3. The responses and information
described below are based upon information provided to us by Bumble. Capitalized terms used but not defined herein have the meanings ascribed to such terms in the Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Amendment No.&nbsp;2 to Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Cover Page </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" 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>We note revisions made to the cover page in response to prior comment 1. Please further revise the cover
page to clearly explain: (1)&nbsp;the meaning of the phrase &#147;High Vote Termination Date&#148; in plain English; and (2)&nbsp;how providing disparate voting rights will promote the board&#146;s ability to execute Bumble&#146;s mission-first
strategy. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has further revised the cover page to clearly explain
in plain English the duration of the Principal Stockholders&#146; outsized voting rights and how providing disparate voting rights will promote the board&#146;s ability to execute Bumble&#146;s mission-first strategy. The revisions to the cover page
are as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; margin-right:13%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">In general, holders of shares of our Class&nbsp;A common stock are entitled to one vote
for each share of Class&nbsp;A common stock held of record on all matters on which stockholders are entitled to vote generally. Each holder of Class&nbsp;B common stock shall generally be entitled, without regard to the number of shares of
Class&nbsp;B common stock held by such holder, to one vote for each Common Unit (as defined herein) of Buzz Holdings L.P., a Delaware limited partnership (&#147;Bumble Holdings&#148;) held by such holder on all matters on which stockholders of
Bumble Inc. are entitled to vote generally. Notwithstanding the foregoing, unless they elect otherwise, each of Whitney Wolfe Herd, the founder of Bumble (our &#147;Founder&#148;) and affiliates of The Blackstone Group Inc. (&#147;Blackstone&#148;
or &#147;our Sponsor&#148;), to whom we refer collectively as our &#147;Principal Stockholders,&#148; will be entitled to outsized voting rights as follows.
Until<FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#0d8dd3"><U STYLE="border-bottom:1pt double; padding-bottom:1pt"> seven years from the closing of this offering (or, if earlier, the date the parties to the stockholders agreement
we intend to enter into in connection with this offering cease to own in the aggregate 7.5% of the outstanding shares of Class&nbsp;A common stock, assuming the exchange of all Common Units),</U></FONT><FONT STYLE="font-family:Times New Roman"> each
share of Class&nbsp;A common stock held by a Principal Stockholder will entitle such Principal Stockholder to ten votes and each Principal Stockholder that holds Class&nbsp;B common stock will be
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<TD VALIGN="top" ALIGN="right">February&nbsp;8, 2021</TD></TR></TABLE> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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entitled, without regard to the number of shares of Class&nbsp;B common stock held by such Principal Stockholder, to a number of votes equal to 10 times the aggregate number of Common Units
(including Common Units issued upon conversion of vested Incentive Units (as defined herein)) of Bumble Holdings held by such Principal Stockholder. See &#147;Description of Capital Stock.&#148; The purpose of providing our Principal Stockholders
with outsized voting rights, subject to a reasonable time-based sunset, is to promote the ability of our board of directors<FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#ff4338"><STRIKE>, during Bumble&#146;s initial years as a
public company,</STRIKE></FONT><FONT STYLE="font-family:Times New Roman"> to execute our mission-first strategy</FONT><FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#0d8dd3"><U STYLE="border-bottom:1pt double; padding-bottom:1pt">
by reducing, during Bumble&#146;s initial years as a public company, the board&#146;s exposure to pressure that might be brought by activist shareholders to focus on short-term objectives rather than our long-term strategy</U></FONT><FONT
STYLE="font-family:Times New Roman">. </FONT></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Organization Structure, page 78 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" 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>We note your response to prior comment 3; yet, it is still not clear why it was necessary to accomplish your
<FONT STYLE="white-space:nowrap">post-IPO</FONT> capital structure by having differing voting rights for both the Class&nbsp;A and Class&nbsp;B common stock. Advise whether there was a reason why the desired relative voting power among the <FONT
STYLE="white-space:nowrap">Pre-IPO</FONT> shareholders, <FONT STYLE="white-space:nowrap">Pre-IPO</FONT> common unitholders, Principal Stockholders and public shareholders was not established through differing voting rights for only the Class&nbsp;B
common stock with the Class&nbsp;A common stock having one vote per share for all holders. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company respectfully
advises the Staff that its desired <FONT STYLE="white-space:nowrap">post-IPO</FONT> capital structure is to have its Principal Stockholders (i.e., its Founder and entities affiliated with Blackstone) to have voting interests in Bumble Inc. equal to
10 times the number of economic interests held by such Principal Stockholders, subject to a reasonable time-based sunset. As previously noted in our letter to the Staff dated January&nbsp;28, 2021, the Reorganization Transactions, and in particular
those described in &#147;Organizational Structure&#151;Blocker Restructuring,&#148; result in certain affiliates of Blackstone holding shares of Class&nbsp;A common stock while its Founder and other affiliates of Blackstone hold Common Units and
Class&nbsp;B shares. Bumble believes the most direct and straightforward way to achieve its desired voting structure is to simply attach the voting rights that each Principal Stockholder is intended to hold to the shares in Bumble Inc. that such
Principal Stockholder will acquire in the Reorganization Transactions (whether shares of Class&nbsp;A common stock or Class&nbsp;B common stock). </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Revise your <FONT STYLE="white-space:nowrap">pre-</FONT> and
<FONT STYLE="white-space:nowrap">post-IPO</FONT> organizational charts to include the Principal Stockholders. In addition, revise the <FONT STYLE="white-space:nowrap">pre-IPO</FONT> chart to reflect the ownership interests of the <FONT
STYLE="white-space:nowrap">Pre-IPO</FONT> shareholders and common unitholders. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company has revised its <FONT
STYLE="white-space:nowrap">pre-</FONT> and <FONT STYLE="white-space:nowrap">post-IPO</FONT> organizational charts on pages 12, 78 and 79 to include the Principal Stockholders. In addition, the Company has revised the
pre-</P>
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<TD VALIGN="top" ALIGN="right">February&nbsp;8, 2021</TD></TR></TABLE> <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">
IPO organizational chart on page 78 to reflect the ownership interests of the <FONT STYLE="white-space:nowrap">Pre-IPO</FONT> Shareholders and the <FONT STYLE="white-space:nowrap">Pre-IPO</FONT>
Common Unitholders. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Description of Capital Stock, page 222 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Disclosure added in response to prior comment 1 indicates that shares of Class&nbsp;A and Class&nbsp;B
common stock generally are not entitled to outsized voting rights in the hands of any transferee of a Principal Stockholder&#146;s Class&nbsp;A or Class&nbsp;B common stock and common units. Further, you note that Blackstone may assign its rights
and obligations under the stockholders agreement, including its ability to designate an assignee as a Principal Stockholder. In light of the above disclosure, including your use of the word &#147;generally,&#148; please revise to more clearly
summarize the extent to which the identity of the Principal Stockholders may change following the IPO, and how shareholders would be informed of any such changes. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company has revised its disclosure on page&nbsp;221 to remove the use of the word &#147;generally&#148; and clarify that the only
circumstance in which the identity of the Principal Stockholders may change following the IPO is if Blackstone were to designate an assignee of its rights and obligations under the stockholders agreement as a &#147;Principal Stockholder,&#148; in
which event the Company would disclose this change in its future reporting under the Exchange Act. The revisions to page&nbsp;221 are as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; margin-right:13%; font-size:10pt; font-family:Times New Roman" ALIGN="justify">Shares of Class&nbsp;A common stock and Class&nbsp;B common stock <FONT
STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#ff4338"><STRIKE>generally </STRIKE></FONT><FONT STYLE="font-family:Times New Roman">are not entitled to outsized voting rights in the hands of any transferee of a Principal
Stockholder&#146;s Class&nbsp;A common stock or Class&nbsp;B common stock and Common Units that is not itself a Principal Stockholder. Accordingly, these outsized voting rights are </FONT><FONT
STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#ff4338"><STRIKE>generally </STRIKE></FONT><FONT STYLE="font-family:Times New Roman">not transferable to other holders and the transfer or sale of shares of Class&nbsp;A common stock or
Common Units by a Principal Stockholder to other holders will </FONT><FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#ff4338"><STRIKE>generally </STRIKE></FONT><FONT STYLE="font-family:Times New Roman">terminate the outsized voting
rights.
</FONT><FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#ff4338"><STRIKE>As</STRIKE></FONT><FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#0d8dd3"><U STYLE="border-bottom:1pt double; padding-bottom:1pt">However,
as</U></FONT><FONT STYLE="font-family:Times New Roman"> described under &#147;Certain Relationships and Related Person Transactions&#151;Stockholders Agreement,&#148; our Sponsor and its affiliates may assign their rights and obligations under the
stockholders agreement, in whole or in part, without our prior written consent, </FONT><FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#ff4338"><STRIKE>including to</STRIKE></FONT><FONT
STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#0d8dd3"><U STYLE="border-bottom:1pt double; padding-bottom:1pt">and may</U></FONT><FONT STYLE="font-family:Times New Roman"> designate an assignee as a &#147;Principal Stockholder&#148; for
the purposes of the voting provisions of our amended and restated certificate of incorporation</FONT><FONT STYLE="font-family:Times New Roman; font-size:10pt" COLOR="#0d8dd3"><U STYLE="border-bottom:1pt double; padding-bottom:1pt">, which would
entitle any such transferee to outsized voting rights with respect to shares of Class&nbsp;A common stock or Class&nbsp;B common stock and Common Units transferred by our Sponsor to such transferee. If the identity of our Principal Stockholders were
to change following this offering, we will disclose this change in our future reporting under the Exchange Act</U></FONT><FONT STYLE="font-family:Times New Roman">. </FONT></P>
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 <P STYLE="margin-top:0pt; 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>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><I>5.</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 that your Principal Stockholders table discloses the number of common units beneficially owned by
the Principal Stockholders. Please clarify whether you intend to update this disclosure annually or more frequently. If the latter, please clarify how this ongoing disclosure will be 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">The Company advises the Staff that it intends to include the number of Common Units beneficially owned by its Principal Stockholders in all
future filings by the Company that require the information required by Item 403 of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" 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>It appears that Accel will no longer be a Principal Stockholder. If true, please file a revised stockholders
agreement to reflect this. Alternatively, if Accel will be a Principal Stockholder, please revise your disclosures accordingly. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company confirms that Accel will no longer be a Principal Stockholder and has filed a revised form of stockholders agreement as Exhibit
10.5 with Amendment No.&nbsp;3. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
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<TD VALIGN="top">Securities and Exchange Commission</TD>
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<TD VALIGN="top" ALIGN="right">February&nbsp;8, 2021</TD></TR></TABLE> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please do not hesitate to call me at <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">202-636-5804</FONT></FONT> or William R. Golden III at <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">202-636-5526</FONT></FONT> with any questions or further comments you may have regarding this filing
or if you wish to discuss the above responses. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Joshua Ford Bonnie </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" 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">Securities and Exchange Commission </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Larry Spirgel </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Melissa Kindelan </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Kathleen Collins </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Bumble Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Whitney Wolfe Herd </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Anuradha B. Subramanian </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Laura Franco </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Davis Polk&nbsp;&amp; Wardwell LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Byron B. Rooney </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Roshni Banker Cariello </P>
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