PURPLE INNOVATION, INC.
March 22, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Purple Innovation, Inc.—Registration Statement on Form S-3 (File No. 333-263621)
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-3 (File No. 333-263621) (as amended, the “Registration Statement”) of Purple Innovation, Inc. (the “Company”). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on March 24, 2022, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling Nolan Taylor at (801) 933-7366.
Very truly yours,
| PURPLE INNOVATION, INC. |
/s/ Casey K. McGarvey |
| Casey K. McGarvey |
| Chief Legal Officer |