SEC Comment Letter 0000000000-23-013381 to Vivid Seats Inc. (SEAT, SEATW) (CIK 0001856031) (SEAT)
Vivid Seats Inc. (SEAT, SEATW) (CIK 0001856031)
Date: Dec. 7, 2023 · CIK: 0001856031 · Accession: 0000000000-23-013381
AI Filing Summary & Sentiment
File numbers found in text: 333-275889
Letter
United States securities and exchange commission logo December 7, 2023 Stanley Chia Chief Executive Officer Vivid Seats Inc. 24 E. Washington Street, Suite 900 Chicago, IL 60602 Re:Vivid Seats Inc. Registration Statement on Form S-1 Filed December 5, 2023 File No. 333-275889 Dear Stanley Chia: This is to advise you that we have not reviewed and will not review your registration statement. 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Scott Westhoff
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United States securities and exchange commission logo
December 7, 2023
Stanley Chia
Chief Executive Officer
Vivid Seats Inc.
24 E. Washington Street, Suite 900
Chicago, IL 60602
Re:Vivid Seats Inc.
Registration Statement on Form S-1
Filed December 5, 2023
File No. 333-275889
Dear Stanley Chia:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Scott Westhoff