# EDGAR Filing Document

**Accession Number:** 0001841800
**File Stem:** 0001193125-23-080891
**Filing Date:** 2023-3
**Character Count:** 2383
**Document Hash:** 92951d5f895f8142f62b9ebf69ceb9e5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-080891.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001193125-23-080891

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230327

**FILER**: 

**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:** CORRESP

**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

**Nogin, Inc.** 

**1775 Flight Way STE 400** 

**Tustin, CA 92782** 

March 27, 2023

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

Office of Trade & Services

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Nogin, Inc.**  |

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**Registration Statement on Form S-1, as amended** 

**File No. 333-269765** 

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Nogin, Inc. (the "***Company***"), respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on March 29, 2023, or as soon as practicable thereafter.

Please contact Ryan J. Lynch of Latham & Watkins LLP, counsel to the Company, at (713) 546-7404, to provide notice of effectiveness, or if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Nogin, Inc. | Nogin, Inc. |
| By: | /s/ Jonathan S. Huberman |
|  | Jonathan S. Huberman |
|  | Chief Executive Officer, President, and Chairman of the Board of Directors |

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cc: Peter Handrinos, *Latham & Watkins LLP*

John M. Greer, *Latham & Watkins LLP*

Ryan J. Lynch, *Latham & Watkins LLP*