Correspondence 0001104659-23-122969 from SharkNinja, Inc. (SN) (CIK 0001957132) (SN)
SharkNinja, Inc. (SN) (CIK 0001957132)
Date: Dec. 4, 2023 · CIK: 0001957132 · Accession: 0001104659-23-122969
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CORRESP
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SharkNinja, Inc.
89 A Street
Needham, Massachusetts 02494
December 4, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Erin Donahue
Re: SharkNinja, Inc.
Registration Statement on Form F-1
Request for Acceleration of Effective
Date
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities
Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (the “Registration
Statement”), of SharkNinja, Inc. We respectfully request that the Registration Statement become effective as of 5:30 p.m.,
Eastern Time, on December 5, 2023, or as soon as practicable thereafter, or at such later time as our counsel, Skadden, Arps, Slate, Meagher
& Flom LLP may request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally
confirm that event with our counsel, Skadden, Arps, Slate, Meagher & Flom LLP, by calling Ryan Dzierniejko at (212) 735-3712 or Howard
Ellin at (212) 735-2438.
Thank you for your assistance in this matter.
Very truly yours,
SharkNinja, Inc.
By:
/s/ Mark Barrocas
Name:
Mark Barrocas
Title:
Chief Executive Officer
cc:
Larry Flynn, Interim Chief Financial Officer and Chief Accounting Officer, SharkNinja, Inc.
Pedro J. Lopez-Baldrich, Chief Legal Officer, SharkNinja, Inc.
Ryan J. Dzierniejko, Skadden, Arps, Slate, Meagher & Flom LLP
Howard L. Ellin, Skadden, Arps, Slate, Meagher & Flom LLP