# EDGAR Filing Document

**Accession Number:** 0001563190
**File Stem:** 0001628280-25-054235
**Filing Date:** 2025-11
**Character Count:** 2527
**Document Hash:** 0965067fe3f8b4af9aa132006628f866
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-054235.hdr.sgml**: 20260415

**ACCESSION NUMBER**: 0001628280-25-054235

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251128

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Compass, Inc.
- **CENTRAL INDEX KEY:** 0001563190
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 300751604
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 110 FIFTH AVENUE
- **STREET 2:** 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011
- **BUSINESS PHONE:** 646-982-0353

**MAIL ADDRESS:**
- **STREET 1:** 110 FIFTH AVENUE
- **STREET 2:** 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Urban Compass, Inc.
- **DATE OF NAME CHANGE:** 20121128

**Compass, Inc.**

**110 Fifth Avenue, 4**<sup>th</sup> **Floor**

**New York, NY 10011**

November 28, 2025

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

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pam Howell

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| | |
|:---|:---|
| **Re:** | **Compass, Inc.** |
| | **Registration Statement on Form S-4** |
| | **File No. 333-291556** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Compass, Inc. (the "Company") hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on December 2, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Ross M. Leff of Kirkland & Ellis LLP at (212) 446-4947 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| |
|:---|
| Sincerely,<br>Compass, Inc. |
| /s/ Ethan Glass |
| Ethan Glass |
| Chief Legal Officer and Corporate Secretary |

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| | |
|:---|:---|
| cc: | Robert Reffkin<br>*Founder and Chief Executive Officer Compass, Inc.* |
| | Joshua Kogan, P.C.<br>Ross Leff, P.C.<br>Rachael Coffey, P.C.<br>*Kirkland & Ellis LLP* |
| | Steven A. Rosenblum<br>Hannah Clark<br>*Wachtell, Lipton, Rosen & Katz* |

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