# EDGAR Filing Document

**Accession Number:** 0001811935
**File Stem:** 0001811935-25-000031
**Filing Date:** 2025-9
**Character Count:** 3575
**Document Hash:** 54624db52f74307ad149d76d7089338e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001811935-25-000031.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0001811935-25-000031

**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

September 17, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Kate Beukenkamp |
| | Dietrich King |
| | Scott Stringer |
| | Angela Lumley |

---

**Re: Pattern Group Inc.**

**Registration Statement on Form S-1, as amended**

**File No. 333-289810**

**Acceleration Request** 

**Requested Date: September 18, 2025**

**Requested Time: 4:00 P.M. Eastern Time** 

To the addressees set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "**Securities Act**"), we, as representatives of the several underwriters, hereby join in the request of Pattern Group Inc. (the "**Company**") for acceleration of the effective time of the above-referenced registration statement (the "**Registration Statement**"), requesting effectiveness as of 4:00 P.M., Eastern Time, on September 18, 2025, or at such later time as the Company or its outside counsel, Goodwin Procter LLP, may request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

Pursuant to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[*Signature page follows*]

------

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| J.P. MORGAN SECURITIES LLC | J.P. MORGAN SECURITIES LLC |
| As representatives of the several underwriters | As representatives of the several underwriters |
| GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| By: | /s/ William Connolly |
| Name: William Connolly | Name: William Connolly |
| Title: Managing Director  | Title: Managing Director  |
| J.P. MORGAN SECURITIES LLC | J.P. MORGAN SECURITIES LLC |
| By: | /s/ Alice Takhtajan |
| Name: Alice Takhtajan | Name: Alice Takhtajan |
| Title: Managing Director | Title: Managing Director |

---

*[Signature Page to Underwriters' Acceleration Request]*