SEC Company Response from Casper Sleep Inc. (CIK 0001598674) — Oct 28, 2021
Casper Sleep Inc. (CIK 0001598674)
Date: Oct. 28, 2021 · CIK: 0001598674 · Accession: 0001104659-21-131020
AI Filing Summary & Sentiment
File numbers found in text: 333-260487
Letter
October 28, 2021
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Bradley Ecker
Re: Casper Sleep Inc.
Registration Statement on Form S-3
Filed October 25, 2021
Registration No. 333-260487
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on November 1, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Casper Sleep Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Adam Gelardi of Latham & Watkins LLP, counsel to the Company, at (212) 906-1329, or in his absence, Brittany Ruiz at (212) 906-1669, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely yours,
Casper Sleep Inc.
Show Raw Text
CORRESP
1
filename1.htm
October 28, 2021
Via EDGAR Transmission
United States Securities and
Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Bradley Ecker
Re: Casper
Sleep Inc.
Registration
Statement on Form S-3
Filed October 25, 2021
Registration
No. 333-260487
Ladies and Gentlemen:
In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby
request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on November
1, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Casper Sleep Inc. (the “Company”)
or its counsel may request via telephone call to the staff. Please contact Adam Gelardi of Latham & Watkins LLP, counsel to the Company,
at (212) 906-1329, or in his absence, Brittany Ruiz at (212) 906-1669, to provide notice of effectiveness, or if you have any other questions
or concerns regarding this matter.
Sincerely yours,
Casper Sleep Inc.
By: /s/ Michael Monahan
Michael Monahan
Chief Financial Officer
cc: Marc
Jaffe, Latham & Watkins LLP
Ian Schuman, Latham & Watkins LLP
Adam Gelardi,
Latham & Watkins LLP