SEC Company Response from Vroom, Inc. (VRM, VRMWW) (CIK 0001580864) (VRM) — Sep 16, 2022
Vroom, Inc. (VRM, VRMWW) (CIK 0001580864)
Date: Sept. 16, 2022 · CIK: 0001580864 · Accession: 0001193125-22-246353
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File numbers found in text: 333-267361
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CORRESP 1 filename1.htm CORRESP Vroom, Inc. 3600 W Sam Houston Pkwy S, Floor 4 Houston, Texas 77042 September 16, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Vroom, Inc. Registration Statement on Form S-3 File No. 333-267361 To the addressees set forth above: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Vroom, Inc., respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on September 20, 2022, or as soon as practicable thereafter. If you have any questions or require additional information, please contact Ian D. Schuman, Esq. of Latham & Watkins LLP at (212) 906-1894. Thank you for your assistance and cooperation in this matter. Very truly yours, VROOM, INC. By: /s/ Robert R. Krakowiak Robert R. Krakowiak Chief Financial Officer cc: Thomas H. Shortt, Chief Executive Officer, Vroom, Inc. Patricia Moran, Esq., Chief Legal Officer, Vroom, Inc. Marc D. Jaffe, Esq., Latham & Watkins LLP Ian D. Schuman, Esq., Latham & Watkins LLP Courtenay Myers Lima, Esq., Latham & Watkins LLP