SEC Company Response from DraftKings Inc. (CIK 0001772757) — Dec 3, 2021
DraftKings Inc. (CIK 0001772757)
Date: Dec. 3, 2021 · CIK: 0001772757 · Accession: 0001104659-21-146416
AI Filing Summary & Sentiment
File numbers found in text: 333-237693, 333-238051
Letter
Via EDGAR Securities and Exchange Commission, Division of Corporation Finance, Attention: Taylor Beech Re: Acceleration Request for DraftKings Inc. Post-Effective Amendment No. 5 to the Registration Statement on Form S-1 on Form S-3 (File No. 333-238051) Post-Effective Amendment No. 3 to the Registration Statement on Form S-1 on Form S-3 (File Nos. 333-237693, 333-237693-01)
Dear Ms. Beech:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, on behalf of DraftKings Inc. (the “Company”), the Company hereby requests that the effective date of the Company’s (i) Post-Effective Amendment No. 5 to the Registration Statement on Form S-1 on Form S-3, Registration Number 333-238051 and (ii) Post-Effective Amendment No. 3 to the Registration Statement on Form S-1 on Form S-3, Registration Numbers 333-237693 and 333-237693-01 (together, the “Post-Effective Amendments”), each be accelerated so that the Post-Effective Amendments will each become effective at 4:00 p.m., Eastern Standard Time, on Tuesday, December 7, 2021, or as soon as practicable thereafter.
Please contact the undersigned 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/
Scott D. Miller
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CORRESP
1
filename1.htm
[Sullivan & Cromwell LLP Letterhead]
December 3, 2021
Via EDGAR
Securities and Exchange Commission,
Division of Corporation
Finance,
100 F. Street, N.E.,
Washington, D.C. 20549.
Attention: Taylor Beech
Re: Acceleration Request for DraftKings Inc.
Post-Effective Amendment No. 5 to the Registration Statement on Form S-1 on Form S-3 (File No. 333-238051)
Post-Effective Amendment No. 3 to the Registration Statement on Form S-1 on Form S-3 (File Nos. 333-237693, 333-237693-01)
Dear Ms. Beech:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, on behalf of DraftKings Inc. (the “Company”), the Company hereby requests that the effective
date of the Company’s (i) Post-Effective Amendment No. 5 to the Registration Statement on Form S-1 on Form S-3, Registration Number
333-238051 and (ii) Post-Effective Amendment No. 3 to the Registration Statement on Form S-1 on Form S-3, Registration Numbers 333-237693
and 333-237693-01 (together, the “Post-Effective Amendments”), each be accelerated so that the Post-Effective Amendments will
each become effective at 4:00 p.m., Eastern Standard Time, on Tuesday, December 7, 2021, or as soon as practicable thereafter.
Please contact the undersigned
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/
Scott D. Miller
cc: R. Stanton Dodge
(DraftKings Inc.)