# EDGAR Filing Document

**Accession Number:** 0001841800
**File Stem:** 0000000000-23-001729
**Filing Date:** 2023-2
**Character Count:** 3314
**Document Hash:** 50ec59a9043401134045217e1fa451d4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001729.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0000000000-23-001729

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230221

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-039277

## Text-Extract

```

United States securities and exchange commission logo

                          February 21, 2023

       Jonathan S. Huberman
       Chief Executive Officer
       Nogin, Inc.
       1775 Flight Way STE 400
       Tustin, CA 92782

                                                        Re: Nogin, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 14,
2023
                                                            File No. 333-269765

       Dear Jonathan S. Huberman:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Nicholas
Nalbantian at 202-551-7470 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Ryan J. Lynch

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 21, 2023

Jonathan S. Huberman
Chief Executive Officer
Nogin, Inc.
1775 Flight Way STE 400
Tustin, CA 92782

Re: Nogin, Inc.
Registration Statement on Form S-1
Filed February 14, 2023
File No. 333-269765

Dear Jonathan S. Huberman:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Nicholas Nalbantian at 202-551-7470 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Ryan J. Lynch