<SEC-DOCUMENT>0001193125-20-312762.txt : 20210108
<SEC-HEADER>0001193125-20-312762.hdr.sgml : 20210108
<ACCEPTANCE-DATETIME>20201208162311
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-312762
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Open Lending Corp
		CENTRAL INDEX KEY:			0001806201
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				823008583
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BARTON OAKS ONE 901 S. MOPAC EXPRESSWA
		STREET 2:		BLDG. 1, SUITE 510
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		512-892-0400

	MAIL ADDRESS:	
		STREET 1:		BARTON OAKS ONE 901 S. MOPAC EXPRESSWA
		STREET 2:		BLDG. 1, SUITE 510
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Nebula Parent Corp.
		DATE OF NAME CHANGE:	20200310
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<TYPE>CORRESP
<SEQUENCE>1
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<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>Open Lending Corporation </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>1501 S. MoPac Expressway </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Suite 450 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Austin, TX
</B></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:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">December&nbsp;7, 2020 </P>
<P STYLE="margin-top:12pt; 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">Division of
Corporate Finance </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:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Sonia Bednarowski </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"><B>Re:</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; text-indent:2.00em; font-size:10pt; font-family:Times New Roman"><B>Open Lending Corporation</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; text-indent:2.00em; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT></B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Bednarowski: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#147;<B>Act</B>&#148;), Open Lending Corporation (the
&#147;<B>Company</B>&#148;) hereby requests that the effective date of the Company&#146;s Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed on December&nbsp;7, 2020 (the &#147;<B>Registration Statement</B>&#148;) be
accelerated to Wednesday December&nbsp;9, 2020, at 5:20 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at
some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Michael
J.&nbsp;Minahan at (617) <FONT STYLE="white-space:nowrap">570-1021.</FONT> We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) verifying the effective time and
date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Michael J.&nbsp;Minahan, by facsimile to (617) <FONT STYLE="white-space:nowrap">801-8717.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Under separate cover, Goldman Sachs&nbsp;&amp; Co. LLC, Deutsche Bank Securities Inc. and Morgan Stanley&nbsp;&amp; Co. LLC, as underwriters,
will send the Commission a letter joining in this request for acceleration of the effective date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding
this request, please contact Michael J. Minahan of Goodwin Procter LLP at (617) <FONT STYLE="white-space:nowrap">570-1021.</FONT> </P>
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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD VALIGN="top">OPEN LENDING CORPORATION</TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Charles D. Jehl</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Charles D. Jehl</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Chief Financial Officer</TD></TR>
</TABLE></DIV> <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">Jocelyn Arel, <I>Goodwin Procter LLP</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Michael Minahan, <I>Goodwin Procter LLP</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Signature Page to Acceleration Request] </P>
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