# EDGAR Filing Document

**Accession Number:** 0001841800
**File Stem:** 0001193125-23-086063
**Filing Date:** 2023-3
**Character Count:** 2778
**Document Hash:** b68c547b18b22656c191237a3ca5babc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-086063.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001193125-23-086063

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**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

March 30, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

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

---

**Registration Statement on Form S-1** 

**File No. 333-269765** 

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), A.G.P./ALLIANCE GLOBAL PARTNERS, as Lead Placement Agent, hereby joins Nogin, Inc. (the "Company") in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1, as amended by Amendment No. 3 as filed on March 30, 2023 (File No. 333-269765) (the "Registration Statement"), to become effective on Friday, March 31, 2023, at 9:05 a.m., Eastern Time, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Latham & Watkins LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that copies of the Preliminary Prospectus, dated March 30, 2023, are expected to be distributed to prospective dealers, institutional investors, retail investors and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The Placement Agent is aware of its obligations under, and confirm that it is complying with, the provisions of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, including the delivery requirement contained in such Rule.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| A.G.P./ALLIANCE GLOBAL PARTNERS | A.G.P./ALLIANCE GLOBAL PARTNERS |
| By: | /s/ Thomas J. Higgins |
| Name: | Thomas J. Higgins |
| Title: | Managing Director |

---