# EDGAR Filing Document

**Accession Number:** 0002052568
**File Stem:** 0001193125-26-142915
**Filing Date:** 2026-4
**Character Count:** 3632
**Document Hash:** b172aaff2dfb9a22b0b78d5cb1c7d1de
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-142915.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001193125-26-142915

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260406

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Legence Corp.
- **CENTRAL INDEX KEY:** 0002052568
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1601 LAS PLUMAS AVENUE
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95133
- **BUSINESS PHONE:** 408-347-3500

**MAIL ADDRESS:**
- **STREET 1:** 1601 LAS PLUMAS AVENUE
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95133

Goldman Sachs & Co. LLC

200 West Street

New York, New York 10282

Jefferies LLC

520 Madison Avenue

New York, New York 10022

BofA Securities, Inc.

One Bryant Park

New York, New York 10036

April 6, 2026

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Holt

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| | |
|:---|:---|
| **Re:** | **Legence Corp.**  |

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**Registration Statement on Form S-1** 

**Registration File No. 333-294894**

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "***Act***"), we, the representatives of the several underwriters (the "***Representatives***"), hereby join in the request of Legence Corp. (the "***Company***") for acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the "***Registration Statement***"), so that it will be declared effective at 4:00 PM Eastern Time, on April 7, 2026 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, may orally request via telephone call that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced offering.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| GOLDMAN SACHS & CO. LLC<br> JEFFERIES LLC<br> BOFA SECURITIES, INC. | GOLDMAN SACHS & CO. LLC<br> JEFFERIES LLC<br> BOFA SECURITIES, INC. | GOLDMAN SACHS & CO. LLC<br> JEFFERIES LLC<br> BOFA SECURITIES, INC. |
|  | GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| By: | /s/ Ryan Cunn | /s/ Ryan Cunn |
|  | Name: | Ryan Cunn |
|  | Title: | Managing Director |

---

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| | | |
|:---|:---|:---|
|  | JEFFERIES LLC | JEFFERIES LLC |
| By: | /s/ George O'Leary | /s/ George O'Leary |
|  | Name: | George O'Leary |
|  | Title: | Managing Director |

---

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| | | |
|:---|:---|:---|
|  | BOFA SECURITIES, INC. | BOFA SECURITIES, INC. |
| By: | /s/ Fabrizio Wittenburg | /s/ Fabrizio Wittenburg |
|  | Name: | Fabrizio Wittenburg |
|  | Title: | Managing Director |

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[*Signature Page to Acceleration Request – Underwriters*]