September 25, 2024 James C. Malone Chief Financial Officer Consensus Cloud Solutions, Inc. 700 S. Flower Street, 15th Floor Los Angeles, California 90017 Re: Consensus Cloud Solutions, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-40750 Dear James C. Malone: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Vithya Aubee