SEC Company Response from Pattern Group (PTRN) — Jun 15, 2026
Pattern Group Inc.
Date: June 15, 2026 · CIK: 0001811935 · Accession: 0001628280-26-043020
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296775
Letter
Document June 15, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F. Street, N.E. Washington, D.C. 20549 Attention: Alyssa Wall Re: Pattern Group Inc. Registration Statement on Form S-1, as amended File No. 333-296775 Acceleration Request Requested Date: June 16, 2026 Requested Time: 5:30 P.M., Eastern Time To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “ Securities Act ”), we, as representatives of the several underwriters, hereby join in the request of Pattern Group Inc. (the “ Company ”) for acceleration of the effective time of the above-referenced registration statement (the “ Registration Statement ”), requesting effectiveness as of 5:30 P.M., Eastern Time, on June 16, 2026, or at such later time as the Company or its outside counsel, Goodwin Procter LLP, may request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [ Signature page follows ] Very truly yours, J.P. MORGAN SECURITIES LLC GOLDMAN SACHS & CO. LLC As representatives of the several underwriters J.P. MORGAN SECURITIES LLC By: /s/ Edward Byun Name: Edward Byun Title: Global Head of Technology ECM GOLDMAN SACHS & CO. LLC By: /s/ William Connolly Name: William Connolly Title: Co-Head of Equity Capital Markets [Signature Page to Underwriters’ Acceleration Request]
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CORRESP 1 filename1.htm Document June 15, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F. Street, N.E. Washington, D.C. 20549 Attention: Alyssa Wall Re: Pattern Group Inc. Registration Statement on Form S-1, as amended File No. 333-296775 Acceleration Request Requested Date: June 16, 2026 Requested Time: 5:30 P.M., Eastern Time To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “ Securities Act ”), we, as representatives of the several underwriters, hereby join in the request of Pattern Group Inc. (the “ Company ”) for acceleration of the effective time of the above-referenced registration statement (the “ Registration Statement ”), requesting effectiveness as of 5:30 P.M., Eastern Time, on June 16, 2026, or at such later time as the Company or its outside counsel, Goodwin Procter LLP, may request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [ Signature page follows ] Very truly yours, J.P. MORGAN SECURITIES LLC GOLDMAN SACHS & CO. LLC As representatives of the several underwriters J.P. MORGAN SECURITIES LLC By: /s/ Edward Byun Name: Edward Byun Title: Global Head of Technology ECM GOLDMAN SACHS & CO. LLC By: /s/ William Connolly Name: William Connolly Title: Co-Head of Equity Capital Markets [Signature Page to Underwriters’ Acceleration Request]