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SEC Comment Letter 0000000000-26-005342 to Vroom, Inc. (VRM)

Vroom, Inc.
Date: May 26, 2026 · CIK: 0001580864 · Accession: 0000000000-26-005342

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-295941

Date
May 26, 2026
Author
Thomas H. Shortt
Form
UPLOAD
Company
Vroom, Inc.

Letter

May 26, 2026 Thomas H. Shortt Chief Executive Officer Vroom, Inc. 4700 Mercantile Dr. Fort Worth, TX 76137 Re: Vroom, Inc. Registration Statement on Form S-3 Filed May 15, 2026 File No. 333-295941 Dear Thomas H. Shortt: 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 Christopher Dunham at 202-551-3783 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services

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May 26, 2026
Thomas H. Shortt
Chief Executive Officer
Vroom, Inc.
4700 Mercantile Dr.
Fort Worth, TX 76137
Re: Vroom, Inc.
Registration Statement on Form S-3
Filed May 15, 2026
File No. 333-295941
Dear Thomas H. Shortt:
 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 Christopher Dunham at 202-551-3783 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services