# EDGAR Filing Document

**Accession Number:** 0001068875
**File Stem:** 0000000000-23-001269
**Filing Date:** 2023-2
**Character Count:** 7191
**Document Hash:** c049bc502adaeab9cce85902f85a6df4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001269.hdr.sgml**: 20230330

**ACCESSION NUMBER**: 0000000000-23-001269

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230207

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AVANTAX, INC.
- **CENTRAL INDEX KEY:** 0001068875
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **IRS NUMBER:** 911718107
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3200 OLYMPUS BLVD.
- **STREET 2:** SUITE 100
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75019
- **BUSINESS PHONE:** 972-870-6000

**MAIL ADDRESS:**
- **STREET 1:** 3200 OLYMPUS BLVD.
- **STREET 2:** SUITE 100
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BLUCORA, INC.
- **DATE OF NAME CHANGE:** 20120605

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFOSPACE INC
- **DATE OF NAME CHANGE:** 20000428

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFOSPACE COM INC
- **DATE OF NAME CHANGE:** 19980824
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001387131-23-000758

## Text-Extract

```

United States securities and exchange commission logo

                            February 7, 2023

       Beth E. Berg
       Partner
       Sidley Austin LLP
       One South Dearborn
       Chicago, Illinois 60603

                                                        Re: Avantax, Inc.
                                                            Schedule TO-I/A
                                                            Filed February 3,
2023
                                                            File No. 005-55807

       Dear Beth E. Berg:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

               Please respond to these comments by providing the requested
information or advise us as
       soon as possible when you will respond. If you do not believe our
comments apply to your facts
       and circumstances, please tell us why in your response.

              After reviewing your response to these comments, we may have
additional comments.
       Defined terms used here have the same meaning as in your tender offer
materials.

       Amended Schedule TO-I filed February 3, 2023

       Cautionary Note Regarding Forward-Looking Statements, page 10

   1.                                                   We note your response
to comment 1 and reissue. The revised disclosure continues to
                                                        imply that
forward-looking statements are subject to the protections of Section 27(A) of
                                                        the Securities Act and
Section 21(E) of the Exchange Act. Please delete the reference to
                                                        the PSLRA to remove
this implication. See Section 27A(b)(2)(c) of the Exchange Act
                                                        and Section
21E(b)(2)(c) of the Securities and Exchange Act. See also, Question 117.05
                                                        of the Going Private
Transactions, Exchange Act Rule 13e-3 and Schedule 13E-3
                                                        Compliance and
Disclosure Interpretations (January 26, 2009) available at www.sec.gov.
       Source and Amount of Funds, page 28

   2.                                                   We note your response
to comment 3 and reissue. Please disclose the plans or
                                                        arrangements to repay
the funds used under the Delayed Draw Term Loan Facility to
 Beth E. Berg
Sidley Austin LLP
February 7, 2023
Page 2
         purchase tendered shares, or if no plans or arrangements have been
made, please state.
         See Item 7 of Schedule TO and Item 1007(d)(2) of Regulation M-A.
        We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

      Please direct any questions to Michael Killoy at (202) 551-7576 or
Christina Chalk (202)
551-3263.

FirstName LastNameBeth E. Berg                                Sincerely,
Comapany NameSidley Austin LLP
                                                              Division of
Corporation Finance
February 7, 2023 Page 2                                       Office of Mergers
& Acquisitions
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

February 7, 2023

Beth E. Berg  
Partner  
Sidley Austin LLP  
One South Dearborn  
Chicago, Illinois 60603

**Re: Avantax, Inc.**  
**Schedule TO-I/A**  
**Filed February 3, 2023**  
**File No. 005-55807**

Dear Beth E. Berg:

We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Defined terms used here have the same meaning as in your tender offer materials.

Amended Schedule TO-I filed February 3, 2023

Cautionary Note Regarding Forward-Looking Statements, page 10

1. We note your response to comment 1 and reissue. The revised disclosure continues to imply that forward-looking statements are subject to the protections of Section 27(A) of the Securities Act and Section 21(E) of the Exchange Act. Please delete the reference to the PSLRA to remove this implication. See Section 27A(b)(2)(c) of the Exchange Act and Section 21E(b)(2)(c) of the Securities and Exchange Act. See also, Question 117.05 of the Going Private Transactions, Exchange Act Rule 13e-3 and Schedule 13E-3 Compliance and Disclosure Interpretations (January 26, 2009) available at www.sec.gov.

Source and Amount of Funds, page 28

2. We note your response to comment 3 and reissue. Please disclose the plans or arrangements to repay the funds used under the Delayed Draw Term Loan Facility to

Beth E. Berg
Sidley Austin LLP
February 7, 2023
Page 2

purchase tendered shares, or if no plans or arrangements have been made, please state.
See Item 7 of Schedule TO and Item 1007(d)(2) of Regulation M-A.

We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please direct any questions to Michael Killoy at (202) 551-7576 or Christina Chalk (202)
551-3263.

Sincerely,

Division of Corporation Finance
Office of Mergers & Acquisitions