CORRESP

VeloNewco Limited

One Fetter Lane

London

United Kingdom

EC4A 1BR

August 11, 2015

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: John Reynolds
  Ruairi Regan
  David Link

VeloNewco Limited

Registration Statement on Form F-4

File No. 333-203921

Dear Mr. Reynolds:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), VeloNewco Limited (the “Company”) hereby requests that the effective date of the above referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act by 2:00 p.m., New York City time, on August 11, 2015, or as soon thereafter as practicable.

The Company hereby affirms that it is aware of its obligations under the Securities Act. In connection with the foregoing request, the Company further acknowledges that:

 

    should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

    the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

    the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Company’s counsel, Joel F. Herold at +44 (0)20 7453-1070, and then send written confirmation to the addressees listed on the cover of the Registration Statement.

 

Sincerely,
VELONEWCO LIMITED
By  
 

/s/ José María Calvo-Sotelo

Name:   José María Calvo-Sotelo
Title:  

Director, Chief Financial Officer

and Chief Accounting Officer