# EDGAR Filing Document

**Accession Number:** 0001841800
**File Stem:** 0001193125-23-088411
**Filing Date:** 2023-3
**Character Count:** 2736
**Document Hash:** 81e77f673fc60717357f91292650b725
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-088411.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001193125-23-088411

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nogin, Inc.
- **CENTRAL INDEX KEY:** 0001841800
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 853087759
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1775 FLIGHT WAY, STE 400
- **CITY:** TUSTIN
- **STATE:** CA
- **ZIP:** 92782
- **BUSINESS PHONE:** 949-864-8136

**MAIL ADDRESS:**
- **STREET 1:** 1775 FLIGHT WAY, STE 400
- **CITY:** TUSTIN
- **STATE:** CA
- **ZIP:** 92782

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Software Acquisition Group Inc. III
- **DATE OF NAME CHANGE:** 20210122

**Nogin, Inc.** 

**1775 Flight Way STE 400** 

**Tustin, CA 92782** 

March 31, 2023

**<u>VIA EDGAR</u>**

Office of Trade & Services

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Nogin, Inc.**  |

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**Withdrawal of Acceleration Request—Registration Statement on Form S-1** 

**File No. 333-269765** 

Ladies and Gentlemen:

Reference is made to the letter from Nogin, Inc. (the "***Company***"), filed as correspondence via EDGAR on March 30, 2023, in which the Company requested that the effective date of the Registration Statement on Form S-1 referred to above (the "***Registration Statement***") be accelerated so that it would become effective at 9:05 A.M. Eastern Time on March 31, 2023, or as soon as practicable thereafter (the "***Effective Time***"), pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended.

The Company no longer requests that such Registration Statement be declared effective at the Effective Time, and the Company hereby withdraws its request for the acceleration of the effective date until providing further notice.

Please contact Ryan J. Lynch of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404 if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Nogin, Inc. | Nogin, Inc. |
| By: | /s/ Jonathan S. Huberman |
|  | Jonathan S. Huberman |
|  | Chief Executive Officer, President, and<br> Chairman of the Board of Directors |

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cc: Peter Handrinos, *Latham & Watkins LLP*

John M. Greer, *Latham & Watkins LLP*

Ryan J. Lynch, *Latham & Watkins LLP*