SEC Company Response from Purple Innovation, Inc. (PRPL) (CIK 0001643953) (PRPL) — May 12, 2020
Purple Innovation, Inc. (PRPL) (CIK 0001643953)
Date: May 12, 2020 · CIK: 0001643953 · Accession: 0001193125-20-140458
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File numbers found in text: 333-237045
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CORRESP 1 filename1.htm Company Acceleration Request PURPLE INNOVATION, INC. May 12, 2020 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. 333-237045) 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. 333-237045) (as amended, the “Registration Statement”) of Purple Innovation, Inc. (the “Company”). We respectfully request that the Registration Statement be declared effective as of 4:15 p.m., Eastern time, on May 14, 2020, 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 David Marx at (801) 933-7363. Very truly yours, PURPLE INNOVATION, INC. /s/ Craig L. Phillips Craig L. Phillips Chief Financial Officer