SEC Company Response from Vivint Smart Home, Inc. (CIK 0001713952) — Mar 30, 2020
Vivint Smart Home, Inc. (CIK 0001713952)
Date: March 30, 2020 · CIK: 0001713952 · Accession: 0001193125-20-090777
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File numbers found in text: 333-236340
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CORRESP 1 filename1.htm CORRESP VIVINT SMART HOME, INC. 4931 North 300 West Provo, Utah 84604 March 30, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Kathleen Krebs Re: Vivint Smart Home, Inc. Amendment No. 2 on Form S-1 to Registration Statement on Form S-3 Filed March 30, 2020 File No. 333-236340 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Vivint Smart Home, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Wednesday, April 1, 2020 or as soon thereafter as is practicable. In this regard, the Registrant is aware of its obligations under the Act. Please contact Igor Fert (212-455-2255) Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Mr. Fert by telephone when this request for acceleration has been granted. VIVINT SMART HOME, INC. By: /s/ Dale R. Gerard Name: Dale R. Gerard Title: Chief Financial Officer cc: Vivint Smart Home, Inc. Shawn J. Lindquist Simpson Thacher & Bartlett LLP Igor Fert Mark Brod