Company: CWAN
Filing Date: 2025-03-06
Form Type: CORRESP
Source: 0001193125-25-048573
Chunk: 0

Company: Clearwater Analytics Holdings, Inc.
Filing Date: 2025-03-06
Form: CORRESP
Chunk 0
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| 601 Lexington Avenue      
 New York, NY 10022 United 
 States   +1 212 446 4800  
 www.kirkland.com          |     | Facsimile:      
 +1 212 446 4900 |

March 6, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, NE Washington, D.C. 20549

| Attn: | Mitchell Austin |

Jan Woo

| Re: | Clearwater Analytics Holdings, Inc. |

Registration Statement on Form S-4 Filed February 11, 2025 File No. 333-284816 Ladies and Gentlemen: This letter sets forth the response of Clearwater Analytics Holdings, Inc. (the “Company”) to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your letter dated February 24, 2025, with respect to the above referenced Registration Statement on Form S-4 (File No. 333-284816)filed by the Company with the Commission on February 11, 2025 (the “Registration Statement”). The text of the Staff’s comments has been included in this letter for your convenience, and we have numbered the paragraphs below to correspond to the numbers in the Staff’s letter. For your convenience, we have also set forth the Company’s response immediately below the numbered comments. In addition, the Registration Statement has been revised in response to the Staff’s comments, and Amendment No. 1 to the Registration Statement (the “Amended Registration Statement”), which is being concurrently filed with the submission of this letter, reflects these revisions and certain other updated information. Austin Bay Area Beijing Boston Brussels Chicago Dallas Frankfurt Hong Kong Houston London Los Angeles Miami Munich Paris Riyadh Salt Lake City Shanghai Washington, D.C.

Registration Statement on Form S-4 General

| 1. | Please revise the summary, risk factors or elsewhere in the forepart of the registration statement to 
 clarify:                                                                                              |

| • |     | whether the Final Parent Stock Price will be known before the Election Deadline; |

Response:In response to the Staff’s comment, the Company has revised the disclosure on page 4 of the Amended Registration Statement to clarify that the Final Parent Stock Price will only be known shortly after the Election Deadline.

| • |     | whether Enfusion has the right to terminate the transaction if Clearwater’s common stock price falls                                                                                                                                          
 below a