Correspondence 0001193125-22-313735 from Arhaus, Inc. (ARHS)
Arhaus, Inc.
Date: Dec. 28, 2022 · CIK: 0001875444 · Accession: 0001193125-22-313735
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268959
Letter
Arhaus, Inc.
51 E. Hines Hill Rd.
Boston Heights, Ohio 44236
December 28, 2022
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Arhaus, Inc.
Acceleration Request
Registration Statement on Form S-3
Filed December 22, 2022
File No. 333-268959
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Arhaus, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM, Eastern time, on December 30, 2022, or as soon thereafter as is practicable.
Please contact Suzanne Hanselman of Baker & Hostetler LLP at (216) 861-7090 or shanselman@bakerlaw.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.
Sincerely,
Arhaus, Inc.
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CORRESP 1 filename1.htm CORRESP Arhaus, Inc. 51 E. Hines Hill Rd. Boston Heights, Ohio 44236 December 28, 2022 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Arhaus, Inc. Acceleration Request Registration Statement on Form S-3 Filed December 22, 2022 File No. 333-268959 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Arhaus, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM, Eastern time, on December 30, 2022, or as soon thereafter as is practicable. Please contact Suzanne Hanselman of Baker & Hostetler LLP at (216) 861-7090 or shanselman@bakerlaw.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement. Sincerely, Arhaus, Inc. By: /s/ Dawn Phillipson Dawn Phillipson Chief Financial Officer