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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

Date
May 28, 2025
Author
Todd E. Vogensen
Form
CORRESP
Company
Purple Innovation, Inc.

Letter

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.

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CORRESP
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 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