April 14, 2014

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Attention:		Mark P. Shuman
		Matthew Crispino

 

Re:		Sabre Corporation
		Registration Statement on Form S-1 (File No. 333-193438)

Ladies and Gentlemen:

In connection with the above-captioned Registration Statement, we wish to advise that between April 4, 2014 and the date hereof 5,380 copies of the Preliminary Prospectus dated April 4, 2014 were distributed as follows: 359 to prospective underwriters; 4,390 to institutional investors; 15 to prospective dealers; 156 to individuals and 460 to others.

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 2:00 p.m. Eastern Time, on Wednesday, April 16, 2014, or as soon thereafter as practicable.

[signature page follows]

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Very truly yours,
Morgan Stanley & Co. LLC
Goldman, Sachs & Co.
Merrill Lynch, Pierce, Fenner & Smith
Incorporated
Deutsche Bank Securities Inc.
As representatives of the several Underwriters
By:		Morgan Stanley & Co. LLC
By:		/s/ Gaurav Gupta
		Name:		Gaurav Gupta
		Title:		Executive Director
By:		Goldman, Sachs & Co.
By:		/s/ David McDonald
		Name:		David McDonald
		Title:		Managing Director
By:		Merrill Lynch, Pierce, Fenner & Smith                      Incorporated
By:		/s/ Ric Spencer
Name:		Ric Spencer
Title:		Managing Director
By:		Deutsche Bank Securities Inc.
By:		/s/ Benjamin Marsh
Name:		Benjamin Marsh
Title:		Director
By:		/s/ Jason Eisenhauer
Name:		Jason Eisenhauer
Title:		Director

Signature Page to Acceleration Request