May 22, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Barbara Jacobs |
Jan Woo
Jeff Kauten
| Re: | BlackLine, Inc. |
Registration Statement on Form S-1 (File No. 333-217981)
Ladies and Gentlemen:
As the managing underwriters of the proposed public offering of common stock of BlackLine, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness as of 4:00 p.m., Eastern Time, on May 24, 2017, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise you that we intend to effect the following distribution of the Company’s Preliminary Prospectus dated May 22, 2017, through the time of effectiveness:
Preliminary Prospectus dated May 22, 2017:
2,197 copies to prospective underwriters, institutional investors, dealers and others
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
| Very truly yours, | ||
| Goldman Sachs & Co. LLC | ||
| By: | /s/ Matt Leavitt | |
| Name: | Matt Leavitt | |
| Title: | Managing Director | |
| J.P. Morgan Securities LLC | ||
| By: | /s/ Gregor Feige | |
| Name: | Gregor Feige | |
| Title: | Managing Director | |
[Signature Page to Acceleration Request]