Correspondence 0001628280-23-001926 from Skillz Inc. (SKLZ) (CIK 0001801661) (SKLZ)
Skillz Inc. (SKLZ) (CIK 0001801661)
Date: Feb. 1, 2023 · CIK: 0001801661 · Accession: 0001628280-23-001926
AI Filing Summary & Sentiment
File numbers found in text: 001-39243
Referenced dates: January 11, 2023
Letter
VIA EDGAR Division of Corporation Finance Office of Technology United States Securities and Exchange Commission Filed March 1, 2022 Form 10-Q For the Quarterly Period Ended September 30, 2022 Filed November 7, 2022 File No. 001-39243
Dear Ms. Collins and Ms. Sweeney:
Our firm represents Skillz Inc., a Delaware corporation (the “Company”). On behalf the Company, reference is made to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated January 11, 2023, containing comments on the above referenced filings (the “Comment Letter”). We appreciate the time taken this morning to provide further perspective on the Comment Letter. As noted during the discussion, the Company is requesting additional time to prepare comprehensive responses to the Comment Letter. In that regard, the Company intends to provide a response to the Commission on or before February 10, 2023. Thank you for this courtesy.
Please contact the undersigned at 312-558-5979 should you require any additional information regarding this matter.
Sincerely,
/s/ Steven J. Gavin
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CORRESP 1 filename1.htm Document February 1, 2023 VIA EDGAR Kathleen Collins Joyce Sweeney Division of Corporation Finance Office of Technology United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Skillz Inc. Form 10-K for the Year Ended December 31, 2021 Filed March 1, 2022 Form 10-Q For the Quarterly Period Ended September 30, 2022 Filed November 7, 2022 File No. 001-39243 Dear Ms. Collins and Ms. Sweeney: Our firm represents Skillz Inc., a Delaware corporation (the “Company”). On behalf the Company, reference is made to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated January 11, 2023, containing comments on the above referenced filings (the “Comment Letter”). We appreciate the time taken this morning to provide further perspective on the Comment Letter. As noted during the discussion, the Company is requesting additional time to prepare comprehensive responses to the Comment Letter. In that regard, the Company intends to provide a response to the Commission on or before February 10, 2023. Thank you for this courtesy. Please contact the undersigned at 312-558-5979 should you require any additional information regarding this matter. Sincerely, /s/ Steven J. Gavin Steven J. Gavin Winston & Strawn LLP cc: Charlotte Edelman