United States securities and exchange commission logo
February 2, 2021
Barbara Guiterrez
Chief Financial Officer
TCO Group Holdings, Inc.
8950 E. Lowry Boulevard
Denver, Colorado 80230
Re: TCO Group Holdings,
Inc.
Amendment No. 1 to
Draft Registration
Statement on Form S-1
Submitted January
20, 2021
CIK No. 0001834376
Dear Ms. Guiterrez:
We have reviewed your amended draft registration statement and
have the following
comment. Please respond to this letter by providing the requested
information and either
submitting an amended draft registration statement or publicly filing
your registration statement
on EDGAR. If you do not believe our comment applies to your facts and
circumstances or do
not believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to this
comment and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Amendment No. 1 to Draft Registration Statement
Prospectus Summary, page 1
1. We note your response
to our prior comment 3. Please further revise your disclosure in the
Summary to clarify that
the sponsor's right to designate nominees for election to the board
remains so long as it
owns at least 5% of the Original Amount, which will also result in
disproportionate
representation.
Barbara Guiterrez
FirstName
TCO GroupLastNameBarbara
Holdings, Inc. Guiterrez
Comapany2,NameTCO
February 2021 Group Holdings, Inc.
February
Page 2 2, 2021 Page 2
FirstName LastName
You may contact Michael Fay at (202) 551-3812 or Kate Tillan at (202)
551-3604 if you
have questions regarding the financial statements and related matters. Please
contact Abby
Adams at (202) 551-6902 or Laura Crotty at (202) 551-7614 with any other
questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Robert M. Hayward, P.C.