CORRESP Filing
MNTN, Inc.
Date: May 19, 2025 · CIK: 0001891027 · Accession: 0001104659-25-050428
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285471
Letter
MNTN, Inc.
823 Congress Avenue, #1827
Austin, Texas 78768
May 19, 2025
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance
100 F Street, N.E. Washington, D.C. 20549-6010
Attention: Scott Stringer
Lyn Shenk
Nicholas Nalbantian
Dietrich King
Re: MNTN, Inc.
Registration Statement on Form S-1, as amended (File No. 333-285471)
Request for Acceleration of Effective Date
To the addressees set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, MNTN, Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-285471) (the " Registration Statement "). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 21, 2025, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the " Commission "). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brittany D. Ruiz at (212) 906-1669.
We understand that the staff of the Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Brittany D. Ruiz of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
Sincerely,
MNTN, Inc.
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CORRESP 1 filename1.htm MNTN, Inc. 823 Congress Avenue, #1827 Austin, Texas 78768 May 19, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Scott Stringer Lyn Shenk Nicholas Nalbantian Dietrich King Re: MNTN, Inc. Registration Statement on Form S-1, as amended (File No. 333-285471) Request for Acceleration of Effective Date To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, MNTN, Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-285471) (the " Registration Statement "). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 21, 2025, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the " Commission "). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brittany D. Ruiz at (212) 906-1669. We understand that the staff of the Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Brittany D. Ruiz of Latham & Watkins LLP at the number set forth above. Thank you for your assistance in this matter. Sincerely, MNTN, Inc. By: /s/ Mark Douglas Name: Mark Douglas Title: Chief Executive Officer cc: Patrick A. Pohlen, Chief Financial Officer, MNTN, Inc. Ian D. Schuman, Esq., Latham & Watkins LLP Brittany D. Ruiz, Esq., Latham & Watkins LLP Ran Ben-Tzur, Esq., Fenwick & West LLP Ryan Mitteness, Esq., Fenwick & West LLP