Correspondence 0001193125-23-118481 from Solo Brands, Inc. (DTC) (CIK 0001870600) (SBDS)
Solo Brands, Inc. (DTC) (CIK 0001870600)
Date: April 26, 2023 · CIK: 0001870600 · Accession: 0001193125-23-118481
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File numbers found in text: 333-271341
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CORRESP 1 filename1.htm CORRESP April 26, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Solo Brands, Inc. Registration Statement on Form S-3 Registration No. 333-271341 Acceleration Request Requested Date: April 28, 2023 Requested Time: 4:00 P.M. Eastern Time, or as soon as thereafter as practicable Ladies and Gentlemen, Pursuant to Rule 461 under the Securities Act of 1933, as amended, Solo Brands, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-271341) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Company or its counsel, Latham & Watkins LLP, may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Adam J. Gelardi at (212) 906-1329. Please direct any questions or comments regarding this acceleration request to Adam J. Gelardi at (212) 906-1329. [Signature Page Follows] Very truly yours, Solo Brands, Inc. By: /s/ Kent Christensen Name: Kent Christensen Title: General Counsel [Signature Page to Acceleration Request]