Correspondence 0001193125-23-220223 from NAUTILUS, INC. (BFXXQ) (CIK 0001078207)
NAUTILUS, INC. (BFXXQ) (CIK 0001078207)
Date: Aug. 24, 2023 · CIK: 0001078207 · Accession: 0001193125-23-220223
AI Filing Summary & Sentiment
File numbers found in text: 333-274051
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attention: Sarah Sidwell Registration Statement on Form S-1 (File No. 333-274051)
Re: Acceleration Request of Nautilus, Inc.
Dear Ms. Sidwell:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nautilus, Inc. (the “Company”) hereby requests that the effective date for the Company’s Registration Statement on Form S-1 (File No. 333-274051) (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m. (EDT) on Monday, August 28, 2023, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Keith Townsend at (404) 572-3517.
* * * *
Very truly yours,
NAUTILUS, INC.
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CORRESP 1 filename1.htm CORRESP August 24, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Sarah Sidwell Re: Acceleration Request of Nautilus, Inc. Registration Statement on Form S-1 (File No. 333-274051) Dear Ms. Sidwell: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nautilus, Inc. (the “Company”) hereby requests that the effective date for the Company’s Registration Statement on Form S-1 (File No. 333-274051) (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m. (EDT) on Monday, August 28, 2023, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Keith Townsend at (404) 572-3517. * * * * Very truly yours, NAUTILUS, INC. By: /s/ Alan Chan Alan Chan Chief Legal Officer and Secretary cc: Keith M. Townsend (King & Spalding LLP)