Legence Corp.
1601 Las Plumas Avenue
San Jose, CA 95133
April 6, 2026
VIA EDGAR
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: | Benjamin Holt | |
| Re: | Legence Corp. | |
| Registration Statement on Form S-1 (File No. 333-294894) Request for Acceleration of Effective Date | ||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Legence Corp., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above-referenced Registration Statement (the “Registration Statement”) to 4:00 p.m., Eastern Time, on April 7, 2026, 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.
| Sincerely, |
| /s/ Jeffrey Sprau |
| Jeffrey Sprau |
| Chief Executive Officer and Director |