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SEC Company Response from Purple Innovation, (PRPL) — Nov 6, 2019

Purple Innovation, Inc.
Date: Nov. 6, 2019 · CIK: 0001643953 · Accession: 0001193125-19-285384

AI Filing Summary & Sentiment

File numbers found in text: 333-234186

Date
November 6, 2019
Author
Not clearly detected
Form
CORRESP
Company
Purple Innovation, Inc.

Letter

Re: Purple Innovation, Inc.—Registration Statement on Form S-3 (File No. 333-234186)

November 6, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

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.

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CORRESP
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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