| 300 North LaSalle | ||||
| Chicago, IL 60654 | ||||
| Robert Goedert, P.C. | United States | |||
| To Call Writer Directly: | Facsimile: | |||
| +1 312 862 7317 | +1 312 862 2000 | +1 312 862 2200 | ||
| rgoedert@kirkland.com | ||||
| www.kirkland.com |
July 19, 2021
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Michael Henderson | |
| Marc Thomas | ||
| Jessica Livingston | ||
| David Lin | ||
| Re: | Ryan Specialty Group Holdings, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed June 21, 2021 | ||
| Amendment No. 1 to Registration Statement on Form S-1 | ||
| Filed June 29, 2021 | ||
| Amendment No. 2 to Registration Statement on Form S-1 Filed July 12, 2021 File No. 333-257233 | ||
Ladies and Gentlemen:
Pursuant to the requirements of the Securities Act of 1933, as amended (the “Securities Act”), and Regulation S-T thereunder, Ryan Specialty Group Holdings, Inc., a Delaware corporation (the “Company”), has today submitted to the Securities and Exchange Commission
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Securities and Exchange Commission
July 19, 2021
Page 2
(the “SEC”) an Amendment No. 3 (the “Amendment”), amending Amendment No. 2 to the Registration Statement on Form S-1, which was filed on July 12, 2021 (File No. 333-257233) (the “Registration Statement”).
On behalf of the Company, we are writing to respond to the oral comments received from the staff of the SEC (the “Staff”) relating to the Registration Statement. Following discussions with the Staff, the Company has revised the Dilution and Unaudited Combined Pro Forma Financial Information portions of the Registration Statement to include additional disclosure regarding the calculations of certain figures therein. In addition to addressing comments raised orally by the Staff, the Company has revised the Registration Statement to update certain other disclosures.
* * * *
We hope that the foregoing has been responsive to the Staff’s comments. Should you have any questions relating to any of the foregoing, please feel free to contact the undersigned at (312) 862-7317 or, in my absence, Robert M. Hayward, P.C. at (312) 862-2133.
| Sincerely, |
| /s/ Robert Goedert, P.C. |
| Robert Goedert, P.C. |
| cc: | Patrick Ryan | |
| Chief Executive Officer, Ryan Specialty Group Holdings, Inc. |