Correspondence 0001628280-23-016333 from Snap One Holdings Corp. (CIK 0001856430)
Snap One Holdings Corp. (CIK 0001856430)
Date: May 8, 2023 · CIK: 0001856430 · Accession: 0001628280-23-016333
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File numbers found in text: 333-271564
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CORRESP 1 filename1.htm Document Simpson Thacher & Bartlett LLP 2475 HANOVER STREET PALO ALTO, CA 94304 TELEPHONE: +1-650-251-5000 FACSIMILE: +1-650-251-5002 Direct Dial Number E-mail Address VIA EDGAR May 8, 2023 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Snap One Holdings Corp. Registration Statement on Form S-3 Initially Filed May 2, 2023 File No. 333-271564 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Snap One Holdings Corp., that effectiveness of the above-referenced Registration Statement be accelerated to 4:30 p.m., Eastern Time, on May 10, 2023, or as soon as possible thereafter. Call me at (650) 251-5110 with any questions. Very truly yours, /s/ William B. Brentani William B. Brentani BEIJING BRUSSELS HONG KONG HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO TOKYO WASHINGTON, D.C.