# EDGAR Filing Document

**Accession Number:** 0001811935
**File Stem:** 0001811935-25-000033
**Filing Date:** 2025-9
**Character Count:** 3357
**Document Hash:** 4c80c22da578b6e50f3604c3d2c202a1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001811935-25-000033.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0001811935-25-000033

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250917

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pattern Group Inc.
- **CENTRAL INDEX KEY:** 0001811935
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 832556861
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1441 WEST INNOVATION WAY, SUITE 500
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84043
- **BUSINESS PHONE:** 866-765-1355

**MAIL ADDRESS:**
- **STREET 1:** 1441 WEST INNOVATION WAY, SUITE 500
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84043

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Covalent Group, Inc.
- **DATE OF NAME CHANGE:** 20200513

Pattern Group Inc.

1441 West Innovation Way, Suite 500

Lehi, UT 84043

**<u>VIA EDGAR</u>**

September 17, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kate Beukenkamp

Dietrich King

Scott Stringer

Angela Lumley

**Re:&nbsp;&nbsp;&nbsp;&nbsp; Pattern Group Inc.**

**Acceleration Request for Registration Statement on Form S-1**

**File No. 333-289810**

**Requested Date**: September 18, 2025

**Requested Time**: 4:00 p.m., Eastern Time

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "<u>Act</u>"), Pattern Group Inc. (the "<u>Company</u>") hereby requests that the effective date and time of the above-referenced registration statement (the "<u>Registration Statement</u>") be accelerated to September 18, 2025 at 4:00 p.m., Eastern Time, or such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the "<u>Commission</u>"). In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Stuart Ogg at (650) 752-3295. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Stuart Ogg.

If you have any questions regarding this request, please contact Stuart Ogg of Goodwin Procter LLP at (650) 752-3295.

*Signature page follows.*

------

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **PATTERN GROUP INC.** | **PATTERN GROUP INC.** |
| By: | /s/ David Wright |
| Name: | David Wright |
| Title: | Chief Executive Officer |

---

cc:*&nbsp;&nbsp;&nbsp;&nbsp;*Benjamin M. Craven, *Pattern Group Inc.*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;W. Stuart Ogg, *Goodwin Procter LLP*

Micheal J. Reagan, *Goodwin Procter LLP*

Julia R. White, *Goodwin Procter LLP*

Tad J. Freese, *Latham &Watkins LLP*

Marc D. Jaffe, *Latham &Watkins LLP*

Brent T. Epstein, *Latham &Watkins LLP*

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