WEBTOON Entertainment Inc.
5700 Wilshire Blvd., Suite 220
Los Angeles, CA 90036
June 24, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Stephany Yang, Anne McConnell, Erin Donahue and Evan Ewing
| Re: | WEBTOON Entertainment Inc. |
Request for Acceleration of Effectiveness of Registration Statement on Form S-1
File No. 333-279863
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WEBTOON Entertainment Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 2:00 p.m., Eastern Time, on June 26, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Michael Kim or Joshua N. Korff of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4746 or (212) 446-4943, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely,
WEBTOON Entertainment Inc. |
| /s/ Junkoo Kim |
| Junkoo Kim |
| Chief Executive Officer |
| cc: | David J. Lee |
Maximilian Jo
WEBTOON Entertainment Inc.
Michael Kim
Joshua N. Korff
Edward J. Lee
Kirkland & Ellis LLP
Michael Kaplan
Dan Gibbons
Judah Bareli
Davis Polk & Wardwell LLP