SEC Comment Letter 0000000000-24-014273 to Lazydays Holdings, Inc. (GORV) (CIK 0001721741)
Lazydays Holdings, Inc. (GORV) (CIK 0001721741)
Date: Dec. 26, 2024 · CIK: 0001721741 · Accession: 0000000000-24-014273
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File numbers found in text: 333-283838
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December 26, 2024
Ronald Fleming
Interim Chief Executive Officer
Lazydays Holdings, Inc.
4042 Park Oaks Boulevard, Suite 350
Tampa, Florida 33610
Re:Lazydays Holdings, Inc.
Registration Statement on Form S-1
Filed December 16, 2024
File No. 333-283838
Dear Ronald Fleming:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:William Goodling