Correspondence 0001013762-25-002790 from Vroom, Inc. (VRM)
Vroom, Inc.
Date: March 26, 2025 · CIK: 0001580864 · Accession: 0001013762-25-002790
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File numbers found in text: 333-286032
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CORRESP 1 filename1.htm Vroom, Inc. 4700 Mercantile Dr. Fort Worth, TX 76137 March 26, 2025 VIA EDGAR TRANSMISSION Division of Corporate Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Scott Anderegg Re: Vroom, Inc. Registration Statement on Form S-1 (Registration No. 333-286032) Request for Acceleration of Effective Date Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-286032) (the "Registration Statement") of Vroom, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Friday, March 28, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Amanda C. Farrish at (332) 240-1486. We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Amanda C. Farrish of Latham & Watkins LLP at the number set forth above. Thank you for your assistance in this matter. Very truly yours, Vroom, Inc. By: /s/ Anna-Lisa C. Corrales Name: Anna-Lisa C. Corrales Title: Chief Legal Officer, Chief Compliance Officer and Secretary cc: (via email) Thomas H. Shortt, Chief Executive Officer, Vroom, Inc. Agnieszka Zakowicz, Chief Financial Officer, Vroom, Inc. Marc D. Jaffe, Esq., Latham & Watkins LLP Ian D. Schuman, Esq., Latham & Watkins LLP John Slater, Esq., Latham & Watkins LLP