CORRESP Filing
Purple Innovation, Inc.
Date: May 28, 2025 · CIK: 0001643953 · Accession: 0001213900-25-048262
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File numbers found in text: 333-287560
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CORRESP 1 filename1.htm PURPLE INNOVATION, INC. May 28, 2025 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. 333-287560) 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. 333-287560) (the "Registration Statement") of Purple Innovation, Inc. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on May 30, 2025, 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 Nolan Taylor at (801) 933-7366. Very truly yours, PURPLE INNOVATION, INC. /s/ Todd E. Vogensen Name: Todd E. Vogensen Title: Chief Financial Officer