United States securities and exchange commission logo
November 27, 2023
Luke A. Sarsfield , III
Chief Executive Officer
P10, Inc.
4514 Cole Avenue, Suite 1600
Dallas, Texas 75205
Re: P10, Inc.
Registration
Statement on Form S-3
Filed November 20,
2023
File No. 333-275667
Dear Luke A. Sarsfield :
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact John
Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance