# EDGAR Filing Document

**Accession Number:** 0001643953
**File Stem:** 0001193125-23-017133
**Filing Date:** 2023-1
**Character Count:** 1859
**Document Hash:** cf70306ee9b372dd79d0c4431bb78659
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-017133.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001193125-23-017133

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Purple Innovation, Inc.
- **CENTRAL INDEX KEY:** 0001643953
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOUSEHOLD FURNITURE [2510]
- **IRS NUMBER:** 474078206
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4100 N. CHAPEL RIDGE RD
- **STREET 2:** SUITE 200
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84043
- **BUSINESS PHONE:** 801-756-2600

**MAIL ADDRESS:**
- **STREET 1:** 4100 N. CHAPEL RIDGE RD
- **STREET 2:** SUITE 200
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84043

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Global Partner Acquisition Corp.
- **DATE OF NAME CHANGE:** 20150602

![LOGO](g428403g0127210427234.jpg)

**PURPLE INNOVATION, INC.** 

January 27, 2023

**VIA EDGAR** 

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: <u>Purple Innovation, Inc.—Registration Statement on Form S-3 (File No.</u> <u>333-269005)</u>

Ladies and Gentlemen:

Purple Innovation, Inc. respectfully withdraws its request for acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-269005), set forth in a letter dated January 26, 2023 from Purple Innovation, Inc.

If you should have any questions regarding this request, please do not hesitate to contact our counsel, Dorsey & Whitney LLP, by calling Nolan Taylor at (801) 933-7366.

Very truly yours,

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| |
|:---|
| PURPLE INNOVATION, INC. |
| /s/ Casey K. McGarvey |
| Casey K. McGarvey |
| Chief Legal Officer |

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