| Merlin, Inc. 129 South Street Boston, MA 02111 |
April 15, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
| Re: | Acceleration Request for Merlin, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-295068 |
| Requested Date: | April 17, 2026 |
| Requested Time: | 4:00 p.m. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Merlin, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-1, as amended (the “Registration Statement”), be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m., Eastern Time, on April 17, 2026, or as soon as practicable thereafter.
Please contact John J. Slater (email: John.Slater@lw.com or telephone: (713) 546-7967) of Latham & Watkins LLP with any questions, and please notify him when this request for acceleration has been granted.
Very truly yours,
| Merlin, Inc. | ||
| By: | /s/ Matthew George | |
| Name: | Matthew George | |
| Title: | Chief Executive Officer and President | |
| cc: | John J. Slater, Latham & Watkins LLP |