SEC Company Response from Funko, Inc. (FNKO) (CIK 0001704711) (FNKO) — Oct 30, 2017
Funko, Inc. (FNKO) (CIK 0001704711)
Date: Oct. 30, 2017 · CIK: 0001704711 · Accession: 0001193125-17-324812
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File numbers found in text: 333-220856
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CORRESP 1 filename1.htm CORRESP FUNKO, INC. 2802 Wetmore Avenue Everett, Washington 98201 October 30, 2017 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Mail Stop 3561 100 F Street, NE Washington, D.C. 20549 Attention: Avrohom Friedmann, Andrew Mew, Tonya K. Aldave and J. Nolan McWilliams Funko, Inc. Registration Statement on Form S-1 (File No. 333-220856) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned registration statement on Form S-1 (the “Registration Statement”) relating to the registration of 15,333,334 shares (including 2,000,000 shares to cover over-allotments) of Class A common stock, par value $0.0001 per share, of Funko, Inc. (the “Company”), be accelerated to November 1, 2017 at 4:00 p.m. E.D.T. or as soon thereafter as may be practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Marc Jaffe at (212) 906-1281. We understand that the Staff will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Marc Jaffe of Latham & Watkins LLP at the number set forth above. Thank you for your assistance in this matter. ***** Very truly yours, By: /s/ Tracy Daw Name: Tracy Daw Title: Senior Vice President, General Counsel and Secretary cc: (via email) Brian Mariotti, Chief Executive Officer, Funko, Inc. Russell Nickel, Chief Financial Officer, Funko, Inc. Marc D. Jaffe, Esq., Latham & Watkins LLP Ian D. Schuman, Esq., Latham & Watkins LLP Benjamin Cohen, Esq., Latham & Watkins LLP Patrick J. Schultheis, Esq., Wilson Sonsini Goodrich & Rosati, Professional Corporation Michael Nordtvedt, Esq., Wilson Sonsini Goodrich & Rosati, Professional Corporation Jeana S. Kim, Esq., Wilson Sonsini Goodrich & Rosati, Professional Corporation John Duke, Esq., Hogan Lovells US LLP Adam Brown, Esq., Hogan Lovells US LLP [Signature Page to Acceleration Request]