SEC Comment Letter for Purple Innovation, Inc. (PRPL) (CIK 0001643953) (PRPL) — Feb 27, 2018
Purple Innovation, Inc. (PRPL) (CIK 0001643953)
Date: Feb. 27, 2018 · CIK: 0001643953 · Accession: 0000000000-18-006357
AI Filing Summary & Sentiment
File numbers found in text: 333-223030
Letter
Mail Stop 4631 February 27, 2018 Casey K. McGarvey Chief Legal Officer Purple Innovation, Inc. 123 East 200 North Alpine Utah, 84004
Re: Purple Innovation, Inc. Registration Statement on Form S-3 Filed February 14, 2018 File No. 333-223030
Dear Mr. McGarvey :
We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to these comments, w e may have additional comments.
General
1. We note that you have submitted a confidential treatment request with respect to an exhibit filed on February 14, 2018 with your Form 8 -K/A, which has been incorporated by reference into this registration stateme nt. Please be advised that we will not be in a position to declare your registration statement effective until all outstanding comments, if any, on your request for confidential treatment have been cleared.
We remind you that the company and its manageme nt are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Casey K. McGarvey Purple Innovation, Inc. February 27, 2018 Page 2
Refer to Rules 460 and 461 regarding requests for acceleration . Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
Please contact Sergio Chinos, Staff Attorney , at (202) 551 -7844 or me at (202) 551 -3754 with any other questions.
Sincerely,
/s/ Asia Timmons -Pierce, for
Show Raw Text
Mail Stop 4631 February 27, 2018 Casey K. McGarvey Chief Legal Officer Purple Innovation, Inc. 123 East 200 North Alpine Utah, 84004 Re: Purple Innovation, Inc. Registration Statement on Form S-3 Filed February 14, 2018 File No. 333-223030 Dear Mr. McGarvey : We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, w e may have additional comments. General 1. We note that you have submitted a confidential treatment request with respect to an exhibit filed on February 14, 2018 with your Form 8 -K/A, which has been incorporated by reference into this registration stateme nt. Please be advised that we will not be in a position to declare your registration statement effective until all outstanding comments, if any, on your request for confidential treatment have been cleared. We remind you that the company and its manageme nt are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Casey K. McGarvey Purple Innovation, Inc. February 27, 2018 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration . Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Sergio Chinos, Staff Attorney , at (202) 551 -7844 or me at (202) 551 -3754 with any other questions. Sincerely, /s/ Asia Timmons -Pierce, for Pamela A. Long Assistant Director Office of Manufacturing and Construction cc: Nolan Taylor, Esq.