SEC Comment Letter for Purple Innovation, Inc. (PRPL) (CIK 0001643953) (PRPL) — Mar 25, 2020
Purple Innovation, Inc. (PRPL) (CIK 0001643953)
Date: March 25, 2020 · CIK: 0001643953 · Accession: 0000000000-20-002587
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File numbers found in text: 333-237045
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March 13, 2020
Casey McGarvey
Chief Legal Officer
Purple Innovation, Inc.
4100 North Chapel Ridge Road, Suite 200
Lehi, Utah 84043
Re:Purple Innovation, Inc.
Form S-3
FIled March 10, 2020
File No. 333-237045
Dear Mr. McGarvey :
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 Sherry Haywood, Staff Attorney at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing