SEC Company Response from Pattern Group (PTRN) — Jun 15, 2026
Pattern Group Inc.
Date: June 15, 2026 · CIK: 0001811935 · Accession: 0001628280-26-043022
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296775
Letter
Document Pattern Group Inc. 1441 West Innovation Way, Suite 500 Lehi, UT 84043 VIA EDGAR June 15, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Alyssa Wall Re: Pattern Group Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-296775 Requested Date: June 16, 2026 Requested Time: 5:30 p.m., Eastern Time Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Pattern Group Inc. (the “ Company ”) hereby requests that the effective date and time of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to June 16, 2026 at 5:30 p.m., Eastern Time, or such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “ Commission ”). Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Stuart Ogg at (650) 752-3295. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Stuart Ogg. If you have any questions regarding this request, please contact Stuart Ogg of Goodwin Procter LLP at (650) 752-3295. Signature page follows. Sincerely, PATTERN GROUP INC. By: /s/ David Wright Name: David Wright Title: Chief Executive Officer cc: Ben Craven, Pattern Group Inc. W. Stuart Ogg, Goodwin Procter LLP Micheal J. Reagan, Goodwin Procter LLP Julia R. White, Goodwin Procter LLP Tad J. Freese, Latham &Watkins LLP Marc D. Jaffe, Latham &Watkins LLP Brent T. Epstein, Latham &Watkins LLP
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CORRESP 1 filename1.htm Document Pattern Group Inc. 1441 West Innovation Way, Suite 500 Lehi, UT 84043 VIA EDGAR June 15, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Alyssa Wall Re: Pattern Group Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-296775 Requested Date: June 16, 2026 Requested Time: 5:30 p.m., Eastern Time Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Pattern Group Inc. (the “ Company ”) hereby requests that the effective date and time of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to June 16, 2026 at 5:30 p.m., Eastern Time, or such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “ Commission ”). Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Stuart Ogg at (650) 752-3295. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Stuart Ogg. If you have any questions regarding this request, please contact Stuart Ogg of Goodwin Procter LLP at (650) 752-3295. Signature page follows. Sincerely, PATTERN GROUP INC. By: /s/ David Wright Name: David Wright Title: Chief Executive Officer cc: Ben Craven, Pattern Group Inc. W. Stuart Ogg, Goodwin Procter LLP Micheal J. Reagan, Goodwin Procter LLP Julia R. White, Goodwin Procter LLP Tad J. Freese, Latham &Watkins LLP Marc D. Jaffe, Latham &Watkins LLP Brent T. Epstein, Latham &Watkins LLP