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                                                            September 18, 2024

Michael Cotoia
Chief Executive Officer
Toro CombineCo, Inc.
275 Grove Street
Newton, Massachusetts 02466

       Re: Toro CombineCo, Inc.
           Amendment No. 1 to Registration Statement on Form S-4
           Filed September 4, 2024
           File No. 333-280529
Dear Michael Cotoia:

     We have reviewed your amended registration statement and have the
following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our July 24, 2024 letter.

Amendment No. 1 to Registration Statement on Form S-4
Projected Financial Data, page 120

1.     We note your revised disclosure in response to prior comment 3. Given
that the
       projections for years 2025 and beyond are not in line with historic
operating trends, please
       expand your disclosure to address why the change in trends is
appropriate or the
       assumptions are reasonable. Add disclosure describing the risk that the
expectations of
       unusually high and sustained future growth may be unrealistic, given the
assumptions as
       to future events, and may have resulted in inflated valuation
conclusions.
Notes to Unaudited Pro Forma Condensed Combined Financial Information
Note 3. Estimated purchase price, page 220

2.     We note your response to prior comment 6. Please tell us whether
TechTarget's pre-
       existing option and RSU agreements provide for automatic acceleration of
vesting upon a
 September 18, 2024
Page 2

       change-in-control. If so, provide us with the specific terms of such
arrangements that
       support the acceleration of 100% of unvested options, 100% of unvested
RSUs for certain
       members of executive management and 50% of remaining unvested RSUs. To
the extent
       vesting for certain awards was accelerated in anticipation of the
business combination
       outside the terms of TechTarget's existing Stock Option and Incentive
Plan, explain
       further how you determined such awards are part of the consideration
transferred and
       provide the specific guidance in ASC 805 considered in your analysis.
Business
Supplemental Historical and Unaudited Non-GAAP Pro Forma Information, page 290

3.     We note your response to prior comment 9. Please tell us how you
considered the
       guidance in Question 100.01 of the non-GAAP C&DIs as it relates to
Informa's non-
       GAAP adjustment for Group allocation costs. In this regard, explain how
you determined
       that adjustments for expenses such as finance, legal, human resources,
and investor
       relations are not normal cash operating expenses for Informa or revise
to remove such
       adjustment. In addition, as Group allocation costs are not impacted by
the transaction
       accounting adjustments included in your pro forma financial statements
pursuant to Rule
       11-01(a)(6)(i) of Regulation S-X, it remains unclear why you believe
this adjustment is
       not akin to a management adjustment pursuant to Rule 11-01(a)(7) of
Regulation S-X. To
       the extent you choose to present this as a separate pro forma footnote
for management
       adjustments, please ensure that you also present management adjustment
information in
       the notes to your pro forma financial statements and revise to remove
this adjustment
       from your current pro forma non-GAAP disclosures. Lastly, you state that
you have
       removed the reference to    non-GAAP    in the table appearing on page
290 of the
       Amended Registration Statement, but it appears the reference is still
there on pages 290
       and 294. Please revise.
       Please contact Chen Chen at 202-551-7351 or Kathleen Collins at
202-551-3499 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Aliya Ishmukhamedova at 202-551-7519 or Mitchell Austin at 202-551-3574
with any
other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Andrew Alin
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