# EDGAR Filing Document

**Accession Number:** 0002052568
**File Stem:** 0001193125-25-312796
**Filing Date:** 2025-12
**Character Count:** 2304
**Document Hash:** 6a935351e05423565f407e5cae1c2ec3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-312796.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001193125-25-312796

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251209

**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

**Legence Corp.** 

**1601 Las Plumas Avenue** 

**San Jose, CA 95133** 

December 9, 2025

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

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Catherine DeLorenzo

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

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**Registration Statement on Form S-1 (File No. 333-292022)** <br>

**Request for Acceleration of Effective Date** <br>

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Legence Corp., a Delaware corporation (the "<u>Company</u>"), hereby requests acceleration of the effective date of the above-referenced Registration Statement (the "<u>Registration Statement</u>") to 4:00 p.m., Eastern Time, on December 11, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, may request by telephone that such Registration Statement be declared effective.

Please contact Matthew Pacey or Michael Rigdon of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3786 or (713) 836-3647, respectively, 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, |
| /s/ Jeffrey Sprau |
| Jeffrey Sprau |
| Chief Executive Officer and Director |

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