SEC Company Response from DraftKings Inc. (CIK 0001772757) — May 12, 2020

DraftKings Inc. (CIK 0001772757)
Date: May 12, 2020 · CIK: 0001772757 · Accession: 0001104659-20-059859

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AI Filing Summary & Sentiment

File numbers found in text: 333-238051

Date

May 12, 2020

Author

Chief Legal Officer

Form

CORRESP

Company

DraftKings Inc. (CIK 0001772757)

Letter

Via EDGAR Securities and Exchange Commission, Division of Corporation Finance, Washington, D.C. 20549. Attention: Katherine Bagley Re: Acceleration Request for DraftKings Inc. Registration Statement on Form S-1 (File No. 333-238051)

Dear Ms. Bagley:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, DraftKings Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-238051 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Daylight Time, on Wednesday, May 13, 2020, or as soon as practicable thereafter.

Please contact Scott D. Miller of Sullivan & Cromwell LLP via telephone at (212) 558-3109 or via e-mail at millersc@sullcrom.com with any questions and please notify him when this request for acceleration has been granted.

* * *

Very truly yours,
/s/ R. Stanton Dodge

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CORRESP
1
filename1.htm

[DraftKings Inc. Letterhead]

May 12, 2020

Via EDGAR

Securities and Exchange Commission,

Division of Corporation Finance,

100 F. Street, N.E.,

Washington, D.C. 20549.

Attention: Katherine Bagley

 Re: Acceleration Request for DraftKings Inc.

Registration Statement on Form
S-1 (File No. 333-238051)

Dear Ms. Bagley:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, DraftKings Inc. (the “Company”) hereby requests that the effective date of the Company’s
Registration Statement on Form S-1, Registration Number 333-238051 (the “Registration Statement”), be accelerated so
that the Registration Statement will become effective at 4:00 p.m., Eastern Daylight Time, on Wednesday, May 13, 2020, or as soon
as practicable thereafter.

Please contact Scott D. Miller of Sullivan
 & Cromwell LLP via telephone at (212) 558-3109 or via e-mail at millersc@sullcrom.com with any questions and please notify
him when this request for acceleration has been granted.

*          *          *

    Very truly yours,

    /s/ R. Stanton Dodge

    Name:
    R. Stanton Dodge

    Title:
    Chief Legal Officer

 cc: Scott D. Miller

(Sullivan & Cromwell LLP)

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