SEC Company Response from Purple Innovation, (PRPL) — Nov 6, 2019
Purple Innovation, Inc.
Date: Nov. 6, 2019 · CIK: 0001643953 · Accession: 0001193125-19-285384
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File numbers found in text: 333-234186
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CORRESP 1 filename1.htm CORRESP November 6, 2019 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Purple Innovation, Inc.—Registration Statement on Form S-3 (File No. 333-234186) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-234186) (the “Registration Statement”) of Purple Innovation, Inc. (the “Company”). We respectfully request that the Registration Statement be declared effective as of 4:30 p.m., Eastern time, on November 8, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling Dan Lyman at (801) 933-4028. Very truly yours, PURPLE INNOVATION, INC. /s/ Craig L. Phillips Craig L. Phillips Chief Financial Officer