SEC Comment Letter for Casper Sleep Inc. (CIK 0001598674) — Oct 28, 2021
Casper Sleep Inc. (CIK 0001598674)
Date: Oct. 28, 2021 · CIK: 0001598674 · Accession: 0000000000-21-013116
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File numbers found in text: 333-260487
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United States securities and exchange commission logo
October 28, 2021
Jonathan Truppman
General Counsel
Casper Sleep Inc.
Three World Trade Center, Floor 40
175 Greenwich Street
New York, NY 10007
Re:Casper Sleep Inc.
Registration Statement on Form S-3
Filed October 25, 2021
File No. 333-260487
Dear Mr. Truppman:
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 Bradley Ecker at (202)-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing