# CORRESP — Legence Corp. (LGN) (CIK 0002052568) > Legence Corp. (LGN) (CIK 0002052568) → SEC staff · filed 2025-12-09 · ticker LGN · SIC 1700 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001193125-25-312802 - **Form:** CORRESP - **Filer:** Legence Corp. (LGN) (CIK 0002052568) - **CIK:** 0002052568 - **Ticker:** LGN - **Filed:** 2025-12-09 - **SIC industry:** 1700 - **HQ:** San Jose, CA ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/2052568/000119312525312802/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2052568&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for Legence Corp. (LGN) (CIK 0002052568) - CORRESP — 2026-04-06 — /comment-letter/0001193125-26-142915 - CORRESP — 2026-04-06 — /comment-letter/0001193125-26-142912 - UPLOAD — 2026-02-24 — /comment-letter/0000000000-26-001895 - CORRESP — 2025-12-09 — /comment-letter/0001193125-25-312796 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, Legence Corp. (LGN) (CIK 0002052568) (CIK 0002052568), filed 2025-12-09, accession 0001193125-25-312802. Retrieved via MORVS 2026-11-10 from https://api.morvs.ai/comment-letter/0001193125-25-312802. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*