October 25, 2016
VIA EDGAR
| Division of Corporation Finance | ||||||
| U.S. Securities & Exchange Commission | ||||||
| 100 F Street, N.E. | ||||||
| Washington, D.C. 20549 | ||||||
| Attention: | Katherine Wray | |||||
| Edwin Kim | ||||||
| Juan Migone | ||||||
| Christine Dietz | ||||||
| Re: |
BlackLine, Inc. | |||||
| Registration Statement on Form S-1 | ||||||
| File No. 333-213899 | ||||||
| Acceleration Request | ||||||
| Requested Date: | October 27, 2016 | |||||
| Requested Time: | 4:00 P.M. Eastern Time | |||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, BlackLine, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-213899) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Allison Spinner at (650) 565-3765.
* * * *
| Sincerely, |
| BLACKLINE, INC. |
| /s/ Therese Tucker |
| Therese Tucker |
| Chief Executive Officer |
| cc: | Karole Morgan-Prager, BlackLine, Inc. |
Allison Spinner, Wilson Sonsini Goodrich & Rosati, P.C.
Jeffrey Saper, Wilson Sonsini Goodrich & Rosati, P.C.
Steven B. Stokdyk, Latham & Watkins LLP