# EDGAR Filing Document

**Accession Number:** 0001337634
**File Stem:** 0001193125-25-202179
**Filing Date:** 2025-9
**Character Count:** 3207
**Document Hash:** 4500b2b421c7408a1bef1af9cbcd8187
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-202179.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0001193125-25-202179

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250912

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** StubHub Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001337634
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 202082924
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 175 GREENWICH STREET
- **STREET 2:** 59TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007
- **BUSINESS PHONE:** (888) 977-5364

**MAIL ADDRESS:**
- **STREET 1:** 175 GREENWICH STREET
- **STREET 2:** 59TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pugnacious Endeavors Inc
- **DATE OF NAME CHANGE:** 20050831

**StubHub Holdings, Inc.** 

**175 Greenwich Street, 59th Floor** 

**New York, New York 10007** 

September 12, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Joel Parker

Alyssa Wall

Erin Jaskot

---

| | |
|:---|:---|
| **Re:** | **StubHub Holdings, Inc.**  |

---

**Registration Statement on Form S-1, as amended (File No. 333-286000)** <br>

**Acceleration Request** <br>

To the addressees set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended, StubHub Holdings, Inc. (the "***Company***") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-286000) (as amended, the "***Registration Statement***"). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on September 16, 2025, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Michael Benjamin at (212) 906-1311 or Alison Haggerty at (212) 906-1320.

Thank you for your assistance in this matter.

[*Signature Pages Follow*]

------

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **StubHub Holdings, Inc.** | **StubHub Holdings, Inc.** | **StubHub Holdings, Inc.** |
| By: | /s/ Eric Baker | /s/ Eric Baker |
|  | Name: | Eric Baker |
|  | Title: | Chief Executive Officer |

---

cc: Mark Streams, StubHub Holdings, Inc.

Connie James, StubHub Holdings, Inc.

Michael Benjamin, Latham & Watkins LLP

Tad J. Freese, Latham & Watkins LLP

Alison A. Haggerty, Latham & Watkins LLP

Adam Gelardi, Latham & Watkins LLP

Dave Peinsipp, Cooley LLP

Kristin VanderPas, Cooley LLP

Denny Won, Cooley LLP

[*Signature Page to Issuer Acceleration Request*]