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SEC Company Response from Purple Innovation, (PRPL) — Jul 27, 2015

Purple Innovation, Inc.
Date: July 27, 2015 · CIK: 0001643953 · Accession: 0001213900-15-005441

AI Filing Summary & Sentiment

File numbers found in text: 333-204907

Date
July 27, 2015
Author
/s/ Paul Zepf
Form
CORRESP
Company
Purple Innovation, Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: Global Partner Acquisition Corp. Registration Statement on Form S-1 Filed June 12, 2015, as amended File No. 333-204907

Dear Mr. Garrison:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Global Partner Acquisition Corp. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Wednesday, July 29, 2015, or as soon as thereafter practicable.

Please note that we acknowledge the following:

· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
By:
/s/ Paul Zepf

Show Raw Text
CORRESP
1
filename1.htm

Global
Partner Acquisition Corp.

1
Rockefeller Plaza

10th Floor

New York, NY 10020

    July
    27, 2015

VIA
EDGAR

Coy
Garrison

Staff
Attorney

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Re:  Global
                                         Partner Acquisition Corp.

    Registration
                                         Statement on Form S-1

    Filed
                                         June 12, 2015, as amended

    File
                                         No. 333-204907

Dear
Mr. Garrison:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Global Partner Acquisition Corp. (the “Registrant”) hereby
requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00
p.m. EST on Wednesday, July 29, 2015, or as soon as thereafter practicable.

Please
note that we acknowledge the following:

    ·
    should
    the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority,
    declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

    ·
    the
    action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
    relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    ·
    the
    Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
    the Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    By:
    /s/ Paul Zepf

    Paul
    Zepf
Chief Executive Officer

cc:    Ellenoff
Grossman & Schole LLP

         Skadden, Arps, Slate, Meagher & Flom LLP