Guild Holdings Company
5887 Copley Drive
San Diego, California 92111
October 19, 2020
VIA EDGAR AND E-MAIL
Ms. Tonya K. Aldave
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-7010
| Re: | Guild Holdings Company |
Registration Statement on Form S-1
File No. 333-249225
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Guild Holdings Company (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form S-1 (File No. 333-249225) be accelerated by the U.S. Securities and Exchange Commission to 2:00 PM Eastern Time on October 21, 2020, or as soon as possible thereafter.
* * * * *
The Company hereby authorizes Mark A. Stagliano and Kayla M. DeLeon of Wachtell, Lipton, Rosen & Katz to orally modify or withdraw this request for acceleration. Please contact Mr. Stagliano at (212) 403-1060 or Ms. DeLeon at (212) 403-1149 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.
| Very truly yours, | ||
| Guild Holdings Company | ||
| By: | /s/ Lisa Klika | |
| Name: | Lisa Klika | |
| Title: | Senior Vice President, Chief Compliance Officer and Secretary | |
| cc: | Wachtell, Lipton, Rosen & Katz |
Mark A. Stagliano
Kayla M. DeLeon
Guild Holdings Company
Mary Ann McGarry
Terry Schmidt