Correspondence 0001213900-26-061138 from Vroom, Inc. (VRM)
Vroom, Inc.
Date: May 26, 2026 · CIK: 0001580864 · Accession: 0001213900-26-061138
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295941
Letter
Vroom, Inc.
4700 Mercantile Dr.
Fort Worth, Texas 76137
May 26, 2026
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. 333-295941
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 May 28, 2026, or as soon as practicable thereafter.
* * * *
If you have any questions or require additional information, please contact Courtenay Myers Lima, Esq. of Latham & Watkins LLP at (212) 906-1691. Thank you for your assistance and cooperation in this matter.
Very truly yours,
VROOM, INC.
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CORRESP 1 filename1.htm Vroom, Inc. 4700 Mercantile Dr. Fort Worth, Texas 76137 May 26, 2026 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. 333-295941 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 May 28, 2026, or as soon as practicable thereafter. * * * * If you have any questions or require additional information, please contact Courtenay Myers Lima, Esq. of Latham & Watkins LLP at (212) 906-1691. Thank you for your assistance and cooperation in this matter. Very truly yours, VROOM, INC. By: /s/ Jonathan Sandison Jonathan Sandison Chief Financial Officer cc: Thomas H. Shortt, Chief Executive Officer, Vroom, Inc. Anna-Lisa Corrales, Chief Legal Officer, Vroom, Inc. Ian D. Schuman, Esq., Latham & Watkins LLP Courtenay Myers Lima, Esq., Latham & Watkins LLP John Slater, Esq., Latham & Watkins LLP