SEC Comment Letter for Pattern Group (PTRN) — Jun 9, 2026
Pattern Group Inc.
Date: June 9, 2026 · CIK: 0001811935 · Accession: 0000000000-26-005812
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Pattern Group Inc. Draft Registration Statement on Form S-1 Submitted June 2, 2026 CIK No. 0001811935 Dear David Wright: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Alyssa Wall at 202-551-8106 with any questions.
June 9, 2026
David Wright Chief Executive Officer Pattern Group Inc. 1441 West Innovation Way, Suite 500 Lehi, UT 84043
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: W. Stuart Ogg
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 9, 2026 David Wright Chief Executive Officer Pattern Group Inc. 1441 West Innovation Way, Suite 500 Lehi, UT 84043 Re: Pattern Group Inc. Draft Registration Statement on Form S-1 Submitted June 2, 2026 CIK No. 0001811935 Dear David Wright: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: W. Stuart Ogg </TEXT> </DOCUMENT>