AFFIRM HOLDINGS, INC.
650 California Street
San Francisco, California 94108
January 11, 2021
VIA EMAIL & EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Affirm Holdings, Inc. (the “Company”)
Registration Statement on Form S-1 (Registration No. 333-250184)
Dear Mr. Lamparski:
Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-250184) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 12, 2021, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Gregg Noel of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-4540 and that such effectiveness also be confirmed in writing.
|Very truly yours,|
|Affirm Holdings, Inc.|
|By:||/s/ Sharda Caro del Castillo|
|Name: Sharda Caro del Castillo|
|cc:||Skadden, Arps, Slate, Meagher & Flom LLP|
|Gregg Noel and Michelle Gasaway|