SEC Comment Letter for Lulu's Fashion Lounge Holdings, Inc. (LVLU) (CIK 0001780201) (LVLU) — Nov 9, 2021
Lulu's Fashion Lounge Holdings, Inc. (LVLU) (CIK 0001780201)
Date: Nov. 9, 2021 · CIK: 0001780201 · Accession: 0000000000-21-013602
AI Filing Summary & Sentiment
File numbers found in text: 333-260194
Letter
United States securities and exchange commission logo November 9, 2021 Crystal Landsem Chief Financial Officer Lulu's Fashion Lounge Holdings, Inc. 195 Humboldt Avenue Chico, CA 95928 Re:Lulu's Fashion Lounge Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed November 9, 2021 File No. 333-260194 Dear Ms. Landsem: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 8, 2021 letter. Amendment No. 2 to Form S-1 filed November 9, 2021 Capitalization, page 73 1.Please revise your Capitalization table for the effects of the triggered down round feature noted on page 23. Refer to ASC 260-10-55-97.
FirstName LastNameCrystal Landsem Comapany NameLulu's Fashion Lounge Holdings, Inc. November 9, 2021 Page 2 FirstName LastName Crystal Landsem Lulu's Fashion Lounge Holdings, Inc. November 9, 2021 Page 2 You may contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Jacqueline Kaufman at 202-551-3797 or Lilyanna Peyser at 202-551-3222 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
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United States securities and exchange commission logo
November 9, 2021
Crystal Landsem
Chief Financial Officer
Lulu's Fashion Lounge Holdings, Inc.
195 Humboldt Avenue
Chico, CA 95928
Re:Lulu's Fashion Lounge Holdings, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed November 9, 2021
File No. 333-260194
Dear Ms. Landsem:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our November 8, 2021 letter.
Amendment No. 2 to Form S-1 filed November 9, 2021
Capitalization, page 73
1.Please revise your Capitalization table for the effects of the triggered down round feature
noted on page 23. Refer to ASC 260-10-55-97.
FirstName LastNameCrystal Landsem
Comapany NameLulu's Fashion Lounge Holdings, Inc.
November 9, 2021 Page 2
FirstName LastName
Crystal Landsem
Lulu's Fashion Lounge Holdings, Inc.
November 9, 2021
Page 2
You may contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jacqueline Kaufman at 202-551-3797 or Lilyanna Peyser at 202-551-3222 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services