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CORRESP Filing

GoPro, Inc.
Date: Sept. 10, 2025 · CIK: 0001500435 · Accession: 0001500435-25-000077

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File numbers found in text: 333-289946

Date
September 10, 2025
Author
Jason C. Stephen
Form
CORRESP
Company
GoPro, Inc.

Letter

Document GOPRO, INC. 3025 Clearview Way San Mateo, CA 94402 September 10, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Division of Corporation Finance Office of Industrial Applications and Services Re: GoPro, Inc. Registration Statement on Form S-1 Filed August 29, 2025 File No. 333-289946 Via EDGAR - Acceleration Request Requested Date: September 12, 2025 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, GoPro, Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to declare the above-captioned Registration Statement on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Julia Forbess and Dawn Belt, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Forbess at (415) 875-2420, or in her absence, to Ms. Dawn Belt at (650) 335-7830. * * * Sincerely, GoPro, Inc. By: /s/ Jason C. Stephen Jason C. Stephen General Counsel and Secretary cc: Nicholas Woodman, Chief Executive Officer Jason C. Stephen, General Counsel and Secretary GoPro, Inc. Julia Forbess, Esq. Fenwick & West LLP

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CORRESP
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 Document GOPRO, INC. 3025 Clearview Way San Mateo, CA 94402 September 10, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Division of Corporation Finance Office of Industrial Applications and Services Re: GoPro, Inc. Registration Statement on Form S-1 Filed August 29, 2025 File No. 333-289946 Via EDGAR - Acceleration Request Requested Date:    September 12, 2025 Requested Time:    4:00 p.m. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, GoPro, Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to declare the above-captioned Registration Statement on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Julia Forbess and Dawn Belt, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Forbess at (415) 875-2420, or in her absence, to Ms. Dawn Belt at (650) 335-7830. * * * Sincerely, GoPro, Inc. By: /s/ Jason C. Stephen Jason C. Stephen General Counsel and Secretary cc: Nicholas Woodman, Chief Executive Officer Jason C. Stephen, General Counsel and Secretary GoPro, Inc. Julia Forbess, Esq. Fenwick & West LLP