October 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Robert Arzonetti & Susan Block
Re: | LPL Financial Holdings Inc. |
Registration Statement on Form S-3
Filed September 22, 2023
File No. 333-274631
Dear Mr. Arzonetti and Ms. Block:
On behalf of LPL Financial Holdings Inc. (LPL or the Company), we hereby submit to the Securities and Exchange Commission (the Commission), via EDGAR, Amendment No. 2 (the Amended Registration Statement) to the above-referenced Registration Statement on Form S-3, filed with the Commission on September 22, 2023 (collectively with Amendment No. 1 filed on October 17, 2023, the Registration Statement).
In response to an oral comment from the staff of the Commission, the Amended Registration Statement includes an amended legal opinion filed with the Commission as Exhibit 5.1 to the Registration Statement, and an amended filing fee table filed with the Commission as Exhibit 107 to the Registration Statement, as well as certain other updated information.
Please do not hesitate to call me at (617) 951-7063 with any questions or further comments you may have regarding this filing or if you wish to discuss the above.
Sincerely,
/s/ Thomas Fraser
Thomas Fraser
cc: | Gregory M. Woods (LPL Financial Holdings Inc.) |