SEC Comment Letter 0000000000-23-009242 to NAUTILUS, INC. (BFXXQ) (CIK 0001078207)
NAUTILUS, INC. (BFXXQ) (CIK 0001078207)
Date: Aug. 23, 2023 · CIK: 0001078207 · Accession: 0000000000-23-009242
AI Filing Summary & Sentiment
File numbers found in text: 333-274051
Letter
United States securities and exchange commission logo August 23, 2023 Alan Chan Chief Legal Officer NAUTILUS, INC. 17750 S.E. Way Vancouver, Washington 98683 Re:NAUTILUS, INC. Registration Statement on Form S-1 Filed on August 17, 2023 File No. 333-274051 Dear Alan Chan: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Keith Townsend
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United States securities and exchange commission logo
August 23, 2023
Alan Chan
Chief Legal Officer
NAUTILUS, INC.
17750 S.E. Way
Vancouver, Washington 98683
Re:NAUTILUS, INC.
Registration Statement on Form S-1
Filed on August 17, 2023
File No. 333-274051
Dear Alan Chan:
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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Keith Townsend