# EDGAR Filing Document

**Accession Number:** 0001834488
**File Stem:** 0001834488-25-000138
**Filing Date:** 2025-7
**Character Count:** 3483
**Document Hash:** bc0c6da88b76b768f886c7db20c49010
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001834488-25-000138.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001834488-25-000138

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250701

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** N-able, Inc.
- **CENTRAL INDEX KEY:** 0001834488
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 854069861
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801
- **BUSINESS PHONE:** 5126829300

**MAIL ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** N-able, LLC
- **DATE OF NAME CHANGE:** 20210323

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SWI Spinco, LLC
- **DATE OF NAME CHANGE:** 20201202

![n-ablelogoa.jpg](n-ablelogoa.jpg)

July 1, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:&nbsp;&nbsp;&nbsp;&nbsp;Melissa Walsh, Staff Accountant

Stephen Krikorian, Accounting Branch Chief

**Re: &nbsp;&nbsp;&nbsp;&nbsp;N-able, Inc.** 

**Form 10-K for the Fiscal Year Ended December 31, 2024** 

**Filed March 7, 2025** 

**File No. 001-40297**

Ladies and Gentlemen:

We are transmitting this letter in response to the comment received from the staff (the "***Staff***") of the Securities and Exchange Commission by letter dated June 24, 2025 (the "***Comment Letter***") with respect to the Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the "***10-K***") filed by N-able, Inc. ("***N-able****,*" the "***Company***" or "***we***"). The italicized and numbered paragraph below corresponds to the numbered paragraph in the Comment Letter and is followed by the Company's response.

**<u>Form 10-K for the Fiscal Year Ended December 31, 2024</u>**

**<u>Report of Independent Registered Public Accounting Firm, page F-2</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*1.Your auditor states in the fourth paragraph of their report that they conducted their audits "in accordance with standards of the PCAOB and in accordance with auditing standards generally accepted in the United States of America." Since you are an issuer, the audits of your financial statements must be in accordance with standards of the PCAOB. As a result, it is not clear why the audit report also refers to generally accepted auditing standards. Refer to PCAOB Auditing Standard 3101 and have your auditor advise or revise their report in future filings, as necessary.*

<u>Response</u>: In response to the Staff's comment, the Company's auditor has informed us that it will remove the statement "*and in accordance with auditing standards generally accepted in the United States of America*" from its report in future filings.

\* \* \* \*

We appreciate the Staff's attention to the review of the 10-K. Please do not hesitate to contact me at (781) 328-6490 if you have any questions regarding this letter.

Very truly yours,

/s/ Timothy O'Brien

Timothy O'Brien

Executive Vice President and Chief Financial Officer

cc:&nbsp;&nbsp;&nbsp;&nbsp;Peter C. Anastos, Executive Vice President and General Counsel

N-able, Inc.

Brent Bernell

DLA Piper LLP (US)

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