<SEC-DOCUMENT>0000950123-21-007810.txt : 20210817
<SEC-HEADER>0000950123-21-007810.hdr.sgml : 20210817
<ACCEPTANCE-DATETIME>20210611180125
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-21-007810
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210611

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CS Disco, Inc.
		CENTRAL INDEX KEY:			0001625641
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				464254444
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		3700 N. CAPITAL OF TEXAS HIGHWAY
		STREET 2:		SUITE 150
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		713-231-9100

	MAIL ADDRESS:	
		STREET 1:		3700 N. CAPITAL OF TEXAS HIGHWAY
		STREET 2:		SUITE 150
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Nicole Brookshire</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">+1 617 937 2357</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">nbrookshire@cooley.com</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">Via EDGAR</TD></TR>
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<P STYLE="margin-top:0pt; margin-bottom:0pt; padding-top:0pt; font-size:10pt; font-family:Times New Roman"><B>CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED FROM THE VERSION FILED VIA EDGAR. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT
TO THE OMITTED PORTIONS. INFORMATION THAT WAS OMITTED IN THE EDGAR VERSION HAS BEEN NOTED IN THIS LETTER WITH A PLACEHOLDER IDENTIFIED BY THE MARK &#147;[***]&#148;. </B></P></div>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June&nbsp;11, 2021 </P> <P STYLE="margin-top:12pt; 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">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Information
Technologies and Services </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 VALIGN="top">Attention:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Ryan Rohn</TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Stephen Krikorian</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Alexandra Barone</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Larry Spirgel</P></TD></TR>
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<TD WIDTH="4%" 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>CS Disco, Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; 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:4%; font-size:10pt; font-family:Times New Roman"><B>Submitted May&nbsp;7, 2021 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>CIK No.&nbsp;0001625641 </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:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of CS Disco, Inc. (the &#147;<B><I>Company</I></B>&#148;), we are providing this letter in response to comments (the
&#147;<B><I>Comments</I></B>&#148;) received from the staff of the U.S. Securities and Exchange Commission&#146;s Division of Corporation Finance (the &#147;<B><I>Staff</I></B>&#148;) by letter dated June&nbsp;3, 2021 with respect to the
Company&#146;s Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1,</FONT> as confidentially submitted to the Staff on May&nbsp;7, 2021. The Company is concurrently and confidentially submitting an amended Draft Registration
Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (the &#147;<B><I>Draft Registration Statement</I></B>&#148;), which includes changes that reflect the responses to the Comments as well as certain other updates to the Draft Registration
Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Set forth below are the Company&#146;s responses to the Comments. The numbering of the paragraphs below corresponds to the numbering of the
Comments, which for your convenience we have incorporated into this response letter in italics. Page references in the text of the Company&#146;s responses correspond to the page numbers of the Draft Registration Statement. Capitalized terms used
but not otherwise defined in this letter have the meanings assigned to them in the Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Confidential Treatment Request
</B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Due to the commercially sensitive nature of information contained in this letter, the Company hereby requests, pursuant to 17 C.F.R. &#167;200.83,
that certain portions of this letter be maintained in confidence, not be made part of any public record and not be disclosed to any person. The Company has filed a separate copy of this letter, marked to show the portions redacted from the version
filed via EDGAR and for which the Company is requesting confidential treatment. In accordance with 17 C.F.R. &#167;200.83(d)(1), if any person (including any governmental employee who is not an employee of the Commission) should request access to or
an opportunity to inspect this letter, we request that we be immediately notified of any such request, be furnished with a copy of all written materials pertaining to such request (including, but not limited to, the request itself) and be given at
least ten business days&#146; advance notice of any intended release so that the Company may, if it deems it to be necessary or appropriate, pursue any remedies available to it. In such event, we request that you telephone the undersigned, as noted
below, rather than rely on the U.S. mail for such notice. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cooley LLP 500 Boylston Street,
14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor&nbsp;&nbsp;&nbsp;&nbsp;Boston, MA&nbsp;&nbsp;&nbsp;&nbsp;02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t:
(617) <FONT STYLE="white-space:nowrap">937-2300</FONT> f: (617) <FONT STYLE="white-space:nowrap">937-2400</FONT> cooley.com </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 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>Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed May&nbsp;7, 2021
</U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risk Factors </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our revenue growth depends in
part on the success of our strategic relationships</U><U>&#133;</U><U>, page 24</U> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<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 your disclosure that your revenue growth depends in part on the success of your strategic
relationships, including with legal services providers. Please disclose the percentage of your revenue that is generated by sales through law firms, legal service providers and governmental organizations. </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 notes that the revenue generated through sales to law firms, legal service providers and governmental organizations does not
correspond to its strategic relationships. While the Company cultivates relationships with law firms, legal service providers and governmental organizations as a sales strategy, the customer of record in each case may be the law firm or may be the
law firm&#146;s client, without any relationship to how the customer was generated. For example, a governmental organization may permit its outside counsel to use the Company&#146;s solution on its behalf, or a law firm may instead serve as the
paying customer and use the Company&#146;s solution on behalf and with the collaboration of its corporate client and its distinct users. As such, the Company believes this metric is not meaningful to investors and could be misleading as to its
overall sales strategies and relationships. </P> <P STYLE="margin-top:18pt; 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 Overview, page
64</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>You disclose that the dollar-based net retention rate decreased from 146% in 2019 to 127% in 2020. We note
you discuss a softening in your dollar-based net retention rate due to <FONT STYLE="white-space:nowrap">COVID-19;</FONT> however, please discuss any other factors that led to the decrease in dollar based net retention rate over this period. Also
discuss whether this is a known material trend or uncertainty that will have, or is reasonably likely to have, a material impact on your revenues. Tell us what other metrics, if any, you use to monitor customer retention and renewals. 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">In response to the Staff&#146;s comment, the
Company has revised the disclosure on page 67 of the Draft Registration Statement to discuss the primary drivers of the softening of dollar-based net retention, which is a historical trend. This is the primary metric the Company considers with the
number of customers to monitor customer retention and renewals. The Company has evaluated its material trends and uncertainties disclosures and believes that the Registration Statement accurately captures those material trends and uncertainties.
</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Impact of <FONT STYLE="white-space:nowrap">COVID-19</FONT> on Our Business, page 65 </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>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>Please revise to quantify the specific impacts you have experienced to your results of operations and
relevant metrics resulting from the <FONT STYLE="white-space:nowrap">COVID-19</FONT> pandemic. </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 the disclosure on page 65 of the Draft Registration Statement to provide additional detail on its results of operations in 2020, but the Company is unable to isolate and quantify the direct impact from
<FONT STYLE="white-space:nowrap">COVID-19.</FONT> </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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor Boston, MA 02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400
cooley.com </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 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>Business, page 82 </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>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>Please clarify the method by which you calculate your net promoter score and explain how management uses
this score to monitor or manage your business. Disclose any underlying assumptions and limitations in how the score is calculated or used. </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 calculates Net Promoter Score (&#147;<B><I>NPS</I></B>&#148;) in a manner that it believes is consistent with how NPS is calculated
by other companies. The Company calculates NPS on the basis of a survey that asks, &#147;How likely are you to recommend DISCO to a colleague?&#148;. The survey respondent can choose an integer between zero and ten. Users that respond with 6 or
below are classified as Detractors, that respond with 7 or 8 are classified as Passives, and that respond with 9 or 10 are classified as Promoters. To calculate the NPS, the Company subtracts the percentage of Detractors from the percentage of
Promoters. Like others in the industry, Company management uses NPS to assess the willingness of customers to recommend products or services to others, and generally regards NPS as a proxy for measuring brand loyalty and satisfaction, each of which
broadly correlate to business performance and future prospects. The Company has revised the disclosure on pages 1 and 86 of the Draft Registration Statement to clarify the method by which it calculates NPS. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Executive Compensation, page 118 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<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>Please clarify whether you are party to or intend to enter into any employment agreements with the named
executive officers prior to the offering. If not, add a risk factor to address your lack of agreements. </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 the disclosure on page 137 of the Draft Registration Statement to clarify that it does intend to enter into employment agreements with the named executive officers prior to the offering and will add such agreements as exhibits to the
Draft Registration Statement in a future submission and/or filing. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Underwriting, page 150 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<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>Please disclose the exceptions to the <FONT STYLE="white-space:nowrap">lock-up</FONT> agreements.
</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 terms of the <FONT STYLE="white-space:nowrap">lock-up</FONT> agreements have yet to be finalized with the
underwriters. The Company will revise the relevant disclosure in a subsequent amendment to detail the exceptions to the <FONT STYLE="white-space:nowrap">lock-up</FONT> agreements. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Notes to the Consolidated Financial Statements </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>10.
Stock-Based Compensation, page <FONT STYLE="white-space:nowrap">F-21</FONT> </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>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>Please provide us with a breakdown of all equity awards granted by CS Disco, Inc. for the last six months of
fiscal 2020 and leading up to the initial public offering including the fair value of the underlying equity interests used to value such awards as determined by your board of directors. 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> please 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. When your preliminary IPO price is known, please reconcile and explain the differences between the most recent grant date fair value and the midpoint of your offering range.
</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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor Boston, MA 02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400
cooley.com </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 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:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, set forth below is a summary of the Company&#146;s
equity awards granted from July&nbsp;1, 2020 through the date of this letter including the fair value of the underlying shares of common stock for reference: </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Stock Options: </I></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="76%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="57%"></TD>

<TD VALIGN="bottom" WIDTH="16%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>

<TD VALIGN="bottom" WIDTH="16%"></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" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Number of<BR>Underlying&nbsp;Shares</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>Board-Determined Fair<BR>Value&nbsp;of&nbsp;Underlying&nbsp;Shares</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">July&nbsp;30, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">[***]</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">$[***]</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">October&nbsp;29, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">[***]</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">$[***]</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;2, 2021</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">[***]</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">$[***]</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Restricted Stock Awards: </I></B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="76%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>

<TD WIDTH="57%"></TD>

<TD VALIGN="bottom" WIDTH="16%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>

<TD VALIGN="bottom" WIDTH="16%"></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" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Number of<BR>Underlying&nbsp;Shares</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>Board-Determined Fair<BR>Value&nbsp;of&nbsp;Underlying&nbsp;Shares</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">May&nbsp;2, 2021</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">[***]</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">$[***]</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The estimate of the fair value per share of the Company&#146;s common stock had been determined at each grant
date by the Company&#146;s Board of Directors (the <I>&#147;</I><B><I>Board</I></B>&#148;), taking into account independent common stock valuation reports (&#147;<B><I>Valuation Reports</I></B>&#148;) from the specialist valuation practices of
professional third-party valuation firms commissioned by the Board. Such Valuation Reports were performed in accordance with the guidelines outlined in the American Institute of Certified Public Accountants Practice Aid, Valuations of
Privately-Held-Company Equity Securities Issued as Compensation. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">At each valuation date, the Company made a determination of the fair
value of the business (<I>&#147;</I><B><I>Enterprise Value</I></B><I>&#148;</I>) using a combination of either market, income, Precedent Transaction, or Post-Money Valuation approaches. In deriving Enterprise Value using the market approach, the
Company used three principal methodologies, the Guideline Public Company Method (&#147;<B><I>GPCM</I></B>&#148;), the Similar Transactions Method (&#147;<B><I>STM</I></B>&#148;), and the transaction price of secondary transactions in the
Company&#146;s capital stock. The GPCM derives market valuation multiples from the stock prices of comparable publicly traded companies, whereas the STM derives market valuation multiples from market transactions, such as a sale of the company. As
the Company has not yet demonstrated a track record of profitable operations, the Company utilized a combination of last twelve months (&#147;<B><I>LTM</I></B>&#148;) actual revenue and next twelve months (&#147;<B><I>NTM</I></B>&#148;) forecast
revenue in applying the GPCM and STM methodologies. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The income approach estimates the Enterprise Value, based on the present value of the
Company&#146;s future estimated cash flows and the Company&#146;s residual value beyond the forecast period. The future cash flows, including the cash flows beyond the forecast period of the residual value, are discounted to their present values
using an appropriate discount rate, to reflect the risks inherent in the Company achieving these estimated cash flows. The Enterprise Value determined was then adjusted to (i)&nbsp;add back cash on hand and (ii)&nbsp;remove certain long-term
liabilities in order to determine an equity value (&#147;<B><I>Equity Value</I></B>&#148;). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Precedent Transaction Method sets the
price of the most recent round of equity funding to its issuance price and then calculates the implied equity value of the Company using the option-pricing method of allocation. The premise of this method is that the transaction represented a market
price of the equity funding which, in turn, implied values for the other classes of equity based on relative claims on Equity Value. The Post-Money Valuation Method assumes the common shares have the same value as the most recent redeemable
convertible preferred stock closing. </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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor Boston, MA 02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400
cooley.com </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 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; margin-left:4%; font-size:10pt; font-family:Times New Roman">After determining Enterprise Value, the Valuation Reports utilized either the option pricing
method (&#147;<B><I>OPM</I></B>&#148;) or a combination of OPM and the probability-weighted expected return method (&#147;<B><I>PWERM</I></B>&#148;) to allocate the Enterprise Value of the Company to the various equity securities. Under the OPM, the
value of an equity interest is modeled as a call option with a distinct claim on the enterprise value of the Company. The call option is valued using a Black-Scholes option pricing model. The PWERM employs additional information not used in the OPM,
including various market approach calculations depending upon the likelihood of various discrete future liquidity scenarios, such as an initial public offering (&#147;<B><I>IPO</I></B>&#148;) or sale of the Company, as well as the probability of
remaining a private Company. The PWERM is typically used when the range of possible future outcomes and liquidity events for an enterprise, including an IPO, has narrowed, giving the enterprise a higher degree of confidence in the achievement of a
particular outcome. As such, the PWERM can give more weight to the likely liquidity scenarios as compared to the normative distribution of the outcomes in the OPM. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In determining the estimated fair value of the Company&#146;s common stock as of each grant date, the Board also considered that the
Company&#146;s common stock is not currently freely tradable in the public markets. Therefore, the estimated fair value of the Company&#146;s common stock at each grant date reflects a discount for lack of marketability
(&#147;<B><I>DLOM</I></B>&#148;) partially based on the anticipated likelihood and timing of a future liquidity event. The probability and timing of each potential liquidity event and the weighting of the different valuation methods in the Valuation
Reports were based upon discussions between the Board and management team. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The following are the key considerations in determining the
value of the Company&#146;s common stock at each grant date. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>July 2020 Grant </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company, with the assistance of its independent, third-party valuation firm, performed a valuation of the Company&#146;s common stock as of
September&nbsp;30, 2019 on a minority, <FONT STYLE="white-space:nowrap">non-marketable</FONT> basis. Enterprise Value was determined using a market and income approach with a 50/50 weighting given to each method. Enterprise Value was allocated to
the Company&#146;s common stock using the OPM. The resulting fair value of each share of common stock was $[***]. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>October 2020 Grant
</I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In September 2020 and October 2020, the Company issued and sold an aggregate of 20,193,371 shares of Series F redeemable convertible
preferred stock (&#147;<B><I>Series F Preferred Stock</I></B>&#148;) in multiple closings at a purchase price of $2.9713 per share, for an aggregate purchase price of $60.0&nbsp;million. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In considering valuation approaches the Company used a Hybrid approach where two scenarios were examined: (1)&nbsp;Precedent Transaction Method
(&#147;<B><I>Scenario 1</I></B>&#148;) and (2)&nbsp;Post-Money Valuation Method (&#147;<B><I>Scenario 2</I></B>&#148;). The Company weighted Scenario 1 and Scenario 2 20% and 80%, respectively. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Scenario 1&#151;Precedent Transaction Method: Given the proximity of the financing to the grant date, the Precedent Transaction Method was
deemed an appropriate methodology to use in estimating the value of the Company&#146;s common stock. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Scenario 2&#151;Post-Money Valuation
Method: The Company applied the Post-Money Valuation Method to determine the implied exit equity value based on the recent sale of Series F Preferred Stock. As previously discussed, the Company raised $60.0&nbsp;million via the issuance of the
Series F Preferred Stock. Given the proximity of the issuance dates and the grant date, the Post-Money Valuation Method was deemed an appropriate methodology to use in estimating the Company&#146;s implied exit equity value of $785.0&nbsp;million.
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The resulting fair value of each share of common stock was $[***]. </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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">t</SUP><SUP STYLE="font-size:85%; vertical-align:top">h</SUP> Floor Boston, MA 02116-3736 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400 cooley.com </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Six </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"><I>May 2021 Grants </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">During the first quarter of 2021, the Company began to make plans for a potential IPO, including meeting with investment bankers and selecting
legal counsel. The Company further expanded the number of comparable companies used in the GPCM to include companies that were not industry specific and had been identified by its investment bankers during their initial meetings with members of
management. The Company further updated its actual LTM and estimated NTM revenue used in the GPCM as the Company continued to experience positive operating results; the Company experienced a 41% growth in revenue between the fiscal year ended
December&nbsp;31, 2019 versus the fiscal year ended December&nbsp;31, 2020. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">In addition, the Company updated the methodologies used to
both determine Enterprise Value and allocate value to the Company&#146;s common stock to reflect management&#146;s updated assumptions about the likelihood and potential timing of various exit scenarios, including a potential IPO. Specifically, the
Company: </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="10%">&nbsp;</TD>
<TD WIDTH="2%" 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">removed the STM from the overall valuation model when performing the market approach given the overall increasing
size and growth of the Company and the lack of appropriate comparable transactions. </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="10%">&nbsp;</TD>
<TD WIDTH="2%" 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">added the income approach to the overall valuation model to reflect the Company&#146;s ability to forecast net
cash flows based on the Company&#146;s positive operating results. Under the income approach, the Company discounted an estimate of its cash flows through December&nbsp;31, 2030, including a terminal value after December&nbsp;31, 2030.
</P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">With respect to the allocation of enterprise value, the allocation of value to the Company&#146;s common stock was
determined using a combination of a &#147;remaining private&#148; scenario, 40% weighting, the value of which was determined using OPM (consistent with prior methodology) and an IPO scenarios based on different IPO dates, 60% weighting, the value of
which was determined using PWERM. The Company believes it was appropriate to introduce the PWERM at this point in time given that it had engaged investment bankers, hired external legal counsel and added additional independent board members for
purposes of advising the Company on a potential IPO. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The resulting fair value of each share of common stock was $[***]. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s request on the reconciliation between the grant date fair value and the midpoint of the offering
range. The Company respectfully advises the Staff that once a preliminary IPO price is known, the Company will provide the Staff with the information requested on a supplemental basis. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibits </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="4%">&nbsp;</TD>
<TD WIDTH="5%" 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>Please file the promissory note with Michael Lafair as an exhibit to the registration statement.
</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 believes it is not required to file the promissory note with Michael Lafair as an exhibit to the
registration statement pursuant to Item 601(b)(10)(iii)(A) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> Item 601(b)(10)(iii)(A) of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> generally requires to be filed (i)&nbsp;any
management contract or equity compensation plan in which any director or any of the named executive officers participates and (ii)&nbsp;any other management contract or any other compensatory plan in which any other executive officer of the
registrant participates unless immaterial in amount or significance. Mr.&nbsp;Lafair is not a &#147;named executive officer&#148; of the Company as such term is defined in Item 402(a)(3) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> In
addition, the Company has determined that the agreement is immaterial in amount and significance. </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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor Boston, MA 02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400
cooley.com </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 2021 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page Seven </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>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="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">9.</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 communication.</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 will supplementally provide to the Staff, under separate cover, copies of all written communications, as defined in Rule 405 under
the Securities Act, that the Company, or anyone the Company authorized to on its behalf, presented to potential investors in reliance of Section&nbsp;5(d) of the Securities Act. </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: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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor Boston, MA 02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400
cooley.com </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 11, 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">Please contact me at (617) <FONT STYLE="white-space:nowrap">937-2357</FONT> or my colleague Jodie Bourdet at
(415) <FONT STYLE="white-space:nowrap">693-2054</FONT> with any questions or further comments regarding our responses to the Staff&#146;s Comments. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sincerely, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>/s/ Nicole Brookshire </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Nicole Brookshire </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kiwi
Camara,<I> CS Disco, Inc.</I> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Michael Lafair, <I>CS Disco, Inc.</I> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Melissa Frug&eacute;, <I>CS Disco, Inc. </I> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Jodie Bourdet, <I>Cooley LLP</I> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Nicolas Dumont, <I>Cooley LLP</I> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Trey Reilly, <I>Cooley LLP</I> &nbsp;&nbsp;&nbsp;&nbsp; </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Joanne Soslow, <I>Morgan, Lewis</I><I></I><I>&nbsp;&amp; Bockius LLP</I> </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 500 Boylston
Street, 14<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Floor Boston, MA 02116-3736 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">t: (617) 937-2300 f: (617) 937-2400
cooley.com </P>

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