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SEC Company Response from Purple Innovation, Inc. (PRPL) (CIK 0001643953) (PRPL) — May 14, 2020

Purple Innovation, Inc. (PRPL) (CIK 0001643953)
Date: May 14, 2020 · CIK: 0001643953 · Accession: 0001193125-20-142765

AI Filing Summary & Sentiment

File numbers found in text: 333-237045

Date
May 14, 2020
Author
Very
Form
CORRESP
Company
Purple Innovation, Inc. (PRPL) (CIK 0001643953)

Letter

Company Acceleration Request

PURPLE INNOVATION, INC.

May 14, 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 5:30 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.

Show Raw Text
CORRESP
1
filename1.htm

Company Acceleration Request

 PURPLE INNOVATION, INC.

May 14, 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 5:30 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