<SEC-DOCUMENT>0001793229-23-000092.txt : 20230628
<SEC-HEADER>0001793229-23-000092.hdr.sgml : 20230628
<ACCEPTANCE-DATETIME>20230524145955
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001793229-23-000092
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MultiPlan Corp
		CENTRAL INDEX KEY:			0001793229
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				843536151
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		115 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
		BUSINESS PHONE:		(212) 780-2000

	MAIL ADDRESS:	
		STREET 1:		115 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Churchill Capital Corp III
		DATE OF NAME CHANGE:	20200127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Butler Acquisition Corp
		DATE OF NAME CHANGE:	20191105
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="iceb0e87d1f3a4fc6bee0841c6ad7bb62_33"></div><div style="min-height:72pt;width:100%"><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:32.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.234%"></td><td style="width:0.1%"></td></tr><tr><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><font style="color:#493728;font-family:'Georgia',serif;font-size:16.5pt;font-weight:400;line-height:120%">Simpson Thacher &#38; Bartlett </font><font style="color:#493728;font-family:'Georgia',serif;font-size:12pt;font-weight:400;line-height:120%">LLP</font></div></td></tr><tr><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><font style="color:#493728;font-family:'Georgia',serif;font-size:7.5pt;font-weight:400;line-height:125%">2475 HANOVER STREET</font></div><div style="text-align:center"><font style="color:#493728;font-family:'Georgia',serif;font-size:7.5pt;font-weight:400;line-height:125%">PALO ALTO, CA 94304</font></div><div style="text-align:center"><font><br></font></div></td></tr><tr><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><font style="color:#65656a;font-family:'Georgia',serif;font-size:7.5pt;font-weight:400;line-height:125%">TELEPHONE&#58; +1-650-251-5000</font></div><div style="text-align:center"><font style="color:#65656a;font-family:'Georgia',serif;font-size:7.5pt;font-weight:400;line-height:125%">FACSIMILE&#58; </font><font style="color:#65656a;font-family:'Georgia',serif;font-size:12pt;font-weight:400;line-height:125%">+</font><font style="color:#65656a;font-family:'Georgia',serif;font-size:7.5pt;font-weight:400;line-height:125%">1-650-251-5002</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#493728;font-family:'Georgia',serif;font-size:7pt;font-weight:400;line-height:92%">Direct Dial Number</font></div><div><font><br></font></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:right"><font style="color:#493728;font-family:'Georgia',serif;font-size:7pt;font-weight:400;line-height:92%">E-mail Address</font></div><div style="text-align:right"><font><br></font></div></td></tr></table></div></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%;text-decoration:underline">VIA EDGAR</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">                                                          May 24, 2023</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:115%">Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:115%">Division of Corporate Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:115%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:115%">Washington, D.C. 20549</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Re&#58;       MultiPlan Corporation</font></div><div style="text-indent:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Registration Statement on Form S-3</font></div><div style="text-indent:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Initially Filed May 16, 2023</font></div><div style="text-indent:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">File No. 333-271974</font></div><div style="text-indent:72pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Ladies and Gentlemen&#58;</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, MultiPlan Corporation, that effectiveness of the above-referenced Registration Statement be accelerated to 4&#58;15 p.m., Eastern Time, on May 26, 2023, or as soon as possible thereafter.  </font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Call me at (650) 251-5110 with any questions.</font></div><div><font><br></font></div><div style="text-indent:241.2pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Very truly yours,</font></div><div style="text-indent:241.2pt"><font><br></font></div><div style="text-indent:241.2pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">&#47;s&#47; William B. Brentani</font></div><div><font><br></font></div><div style="text-indent:241.2pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">William B. Brentani</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font style="color:#000000;font-family:'Georgia',serif;font-size:6pt;font-weight:400;line-height:100%">BEIJING          BRUSSELS          HONG KONG          HOUSTON           LONDON          LOS ANGELES           PALO ALTO          SAO PAULO          TOKYO          WASHINGTON, D.C.</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> </font></div><div><font><br></font></div></div></div></body></html>
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</SEC-DOCUMENT>
