Compass, Inc.
110 Fifth Avenue, 4th Floor
New York, NY 10011
November 28, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pam Howell
| | | | | |
| Re: | Compass, Inc. |
| Registration Statement on Form S-4 |
| File No. 333-291556 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Compass, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on December 2, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Ross M. Leff of Kirkland & Ellis LLP at (212) 446-4947 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.