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SEC Comment Letter 0000000000-23-007039 to SharkNinja, Inc. (SN) (CIK 0001957132) (SN)

SharkNinja, Inc. (SN) (CIK 0001957132)
Date: July 3, 2023 · CIK: 0001957132 · Accession: 0000000000-23-007039

AI Filing Summary & Sentiment

File numbers found in text: 333-272973

Date
July 3, 2023
Author
Not clearly detected
Form
UPLOAD
Company
SharkNinja, Inc. (SN) (CIK 0001957132)

Letter

United States securities and exchange commission logo July 3, 2023 Paul Carbone Chief Financial Officer SharkNinja Global SPV, Ltd. 89 A Street, #100 Needham, MA 02494 Re:SharkNinja Global SPV, Ltd. Registration Statement on Form F-1 Filed on June 28, 2023 File No. 333-272973 Dear Paul Carbone: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form F-1 filed June 28, 2023 General 1.We note the inclusion of several agreements entered into between SharkNinja and JS Global as exhibits to your registration statement. Please describe the material terms of these agreements wherever applicable in your registration statement. Refer to Item 404 of Regulation S-K. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration

FirstName LastNamePaul Carbone Comapany NameSharkNinja Global SPV, Ltd. July 3, 2023 Page 2 FirstName LastName Paul Carbone SharkNinja Global SPV, Ltd. July 3, 2023 Page 2 statement. You may contact Beverly Singleton at 202-551-3328 or Martin James at 202-551-3671 if you have questions regarding comments on the financial statements and related matters. Please contact Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
United States securities and exchange commission logo
July 3, 2023
Paul Carbone
Chief Financial Officer
SharkNinja Global SPV, Ltd.
89 A Street, #100
Needham, MA 02494
Re:SharkNinja Global SPV, Ltd.
Registration Statement on Form F-1
Filed on June 28, 2023
File No. 333-272973
Dear Paul Carbone:
            We have reviewed your registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form F-1 filed June 28, 2023
General
1.We note the inclusion of several agreements entered into between SharkNinja and JS
Global as exhibits to your registration statement. Please describe the material terms of
these agreements wherever applicable in your registration statement. Refer to Item 404 of
Regulation S-K.
            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.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration

 FirstName LastNamePaul Carbone
 Comapany NameSharkNinja Global SPV, Ltd.
 July 3, 2023 Page 2
 FirstName LastName
Paul Carbone
SharkNinja Global SPV, Ltd.
July 3, 2023
Page 2
statement.
            You may contact Beverly Singleton at 202-551-3328 or Martin James at 202-551-3671 if
you have questions regarding comments on the financial statements and related matters. Please
contact Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing