# EDGAR Filing Document

**Accession Number:** 0001811935
**File Stem:** 0000000000-25-010072
**Filing Date:** 2025-9
**Character Count:** 3026
**Document Hash:** d841fd8e1d12eebf6c307eebd72de4f7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010072.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0000000000-25-010072

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250916

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07612

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628279-24-000403

## Text-Extract

```

                                                            September 16, 2025

David Wright
Chief Executive Officer
Pattern Group Inc.
1441 West Innovation Way, Suite 500
Lehi, UT 84043

       Re: Pattern Group Inc.
           Amendment No. 1 to Registration Statement on Form S-1
           Filed September 10, 2025
           File No. 333-289810
Dear David Wright:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our February 25,
2025 letter.

Amendment No.1 to Registration Statement on Form S-1
Summary Consolidated Financial and Other Data, page 17

1.     Please explain in detail how you derived the numerator and denominator
of your pro
       forma net earnings (loss) per share calculations.
 September 16, 2025
Page 2

       Please contact Scott Stringer at 202-551-3272 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters. Please contact Kate Beukenkamp at 202-551-3861 or Dietrich King at
202-551-8071
with any other questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Trade &
Services
cc:   Stuart Ogg

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._