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SEC Comment Letter for Funko, Inc. (FNKO) (CIK 0001704711) (FNKO) — May 21, 2019

Funko, Inc. (FNKO) (CIK 0001704711)
Date: May 21, 2019 · CIK: 0001704711 · Accession: 0000000000-19-008785

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File numbers found in text: 001-38274

Date
May 21, 2019
Author
Russell Nickel
Form
UPLOAD
Company
Funko, Inc. (FNKO) (CIK 0001704711)

Letter

May 21, 2019 Russell Nickel Chief Financial Officer Funko, Inc. 2802 Wetmore Avenue Everett, Washington 98201 Re:Funko, Inc. Form 10-K for Fiscal Year Ended December 31, 2018 Filed March 6, 2019 File No. 001-38274 Dear Mr. Nickel: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure

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May 21, 2019
Russell Nickel
Chief Financial Officer
Funko, Inc.
2802 Wetmore Avenue
Everett, Washington 98201
Re:Funko, Inc.
Form 10-K for Fiscal Year Ended December 31, 2018
Filed March 6, 2019
File No. 001-38274
Dear Mr. Nickel:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure