Casper Sleep Inc.
Three World Trade Center
175 Greenwich Street, Floor 39
New York, New York 10007
February 3, 2020
VIA EDGAR TRANSMISSION
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Geoff Kruczek, Asia Timmons-Pierce, Jeff Gordon and John Cash
Re: Casper Sleep Inc.
Registration Statement on Form S-1 (Registration No. 333-235874)
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 S-1, as amended (File No. 333-235874) (the “Registration Statement”) of Casper Sleep Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Wednesday, February 5, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Marc D. Jaffe at (212) 906-1281.
We understand that the staff of the Securities and Exchange 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 Marc Jaffe of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
| Very truly yours, | |
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| Casper Sleep Inc. | |
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| By: | /s/ Philip Krim |
| Name: | Philip Krim |
| Title: | Chief Executive Officer |
cc: Jonathan Truppman, Casper Sleep Inc.
Marc D. Jaffe, Esq., Latham & Watkins LLP
Ian D. Schuman, Esq., Latham & Watkins LLP
Adam J. Gelardi, Esq., Latham & Watkins LLP
David J. Goldschmidt, Esq., Skadden, Arps, Slate, Meagher & Flom LLP
Ryan J. Dzierniejko, Esq., Skadden, Arps, Slate, Meagher & Flom LLP
