| Simpson Thacher & Bartlett LLP | ||||||||
2475 HANOVER STREET PALO ALTO, CA 94304  | ||||||||
TELEPHONE: +1-650-251-5000 FACSIMILE: +1-650-251-5002 | ||||||||
| Direct Dial Number | E-mail Address | |||||||
| VIA EDGAR | May 8, 2023 | |||||||
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Snap One Holdings Corp. | ||||
| Registration Statement on Form S-3 | |||||
| Initially Filed May 2, 2023 | |||||
| File No. 333-271564 | |||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Snap One Holdings Corp., that effectiveness of the above-referenced Registration Statement be accelerated to 4:30 p.m., Eastern Time, on May 10, 2023, or as soon as possible thereafter.
Call me at (650) 251-5110 with any questions.
| Very truly yours, | ||
| /s/ William B. Brentani | ||
| William B. Brentani | ||
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