Bowflex (BFXXQ) CORRESPCorrespondence with SEC

August 24, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1 (File No. 333-274051)

Dear Ms. Sidwell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nautilus, Inc. (the “Company”) hereby requests that the effective date for the Company’s Registration Statement on Form S-1 (File No. 333-274051) (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m. (EDT) on Monday, August 28, 2023, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Keith Townsend at (404) 572-3517.

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(King & Spalding LLP)