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United States securities and exchange commission logo
April 28, 2021
Michael Massaro
CEO
Flywire Corporation
141 Tremont St #10
Boston, MA 02111
Re: Flywire Corporation
Amendment No. 1 to
Draft Registration Statement on Form S-1
Filed April 13,
2021
CIK No. 0001580560
Dear Mr. Massaro:
We have reviewed your amended draft registration statement and
have the following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.
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 comments apply 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 these
comments and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Draft Registration Statement submitted on April 13, 2021
Business, page 102
1. With respect to the
identification of customer identities on page 105 and elsewhere, please
confirm that you have
received consents to the references in your registration statement.
Michael Massaro
FirstName LastNameMichael Massaro
Flywire Corporation
Comapany
April NameFlywire Corporation
28, 2021
April 228, 2021 Page 2
Page
FirstName LastName
Please contact Charlie Guidry at 202-551-3621 or Mara Ransom, Office
Chief, at 202-
551-3264 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services