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SEC Company Response from Funko, Inc. (FNKO) (CIK 0001704711) (FNKO) — May 22, 2019

Funko, Inc. (FNKO) (CIK 0001704711)
Date: May 22, 2019 · CIK: 0001704711 · Accession: 0001193125-19-154012

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File numbers found in text: 333-230964

Date
May 24, 2019
Author
Tracy Daw
Form
CORRESP
Company
Funko, Inc. (FNKO) (CIK 0001704711)

Letter

Acceleration Request

Funko, Inc.

2802 Wetmore Avenue

Everett, Washington 98201

May 22,

VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: John Stickel and J. Nolan McWilliams

Re: Funko, Inc.

Registration Statement on Form S-3 (Registration No. 333-230964)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-230964) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 24, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623.

If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter.

Very truly yours,
FUNKO, INC.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 Funko, Inc.

2802 Wetmore Avenue

Everett, Washington 98201

 May 22,
2019

 VIA EDGAR TRANSMISSION

 United States
Securities and Exchange Commission

 Division of Corporation Finance

100 F Street, N.E.

 Washington, D.C. 20549-6010

Attention: John Stickel and J. Nolan McWilliams

Re:
 Funko, Inc.

 Registration Statement on Form S-3 (Registration No. 333-230964)

Ladies and Gentlemen:

 In accordance with Rule 461 under the
Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File
No. 333-230964) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time,
on May 24, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623.

 If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin
Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter.

Very truly yours,

FUNKO, INC.

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, Latham & Watkins LLP

 Ian D. Schuman, Latham & Watkins LLP

 Benjamin Cohen, Latham & Watkins LLP