# EDGAR Filing Document

**Accession Number:** 0001785056
**File Stem:** 0000000000-23-001160
**Filing Date:** 2023-2
**Character Count:** 8808
**Document Hash:** 705b39abe465ab46fb62647b5b5f0cc9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001160.hdr.sgml**: 20230525

**ACCESSION NUMBER**: 0000000000-23-001160

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Interactive Strength, Inc.
- **CENTRAL INDEX KEY:** 0001785056
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRONIC & OTHER ELECTRICAL EQUIPMENT (NO COMPUTER EQUIP) [3600]
- **IRS NUMBER:** 821432916
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1005 CONGRESS AVENUE
- **STREET 2:** SUITE 925
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78701
- **BUSINESS PHONE:** 3106978655

**MAIL ADDRESS:**
- **STREET 1:** 1005 CONGRESS AVENUE
- **STREET 2:** SUITE 925
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78701
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-22-010682

## Text-Extract

```

United States securities and exchange commission logo

                               February 3, 2023

       Trent Ward
       Chief Executive Officer
       Interactive Strength, Inc.
       1005 Congress Avenue, Suite 925
       Austin, TX 78701

                                                        Re: Interactive
Strength, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed February 1,
2023
                                                            File No. 333-269246

       Dear Trent Ward:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 30, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed February 1,
2023

       Cover Page

   1.                                                   Disclose whether your
offering is contingent upon final approval of your NASDAQ listing
                                                        on your cover page.
Please ensure the disclosure is consistent with your underwriting
                                                        agreement. Please also
revise your alternate prospectus cover page to disclose whether
                                                        your secondary offering
is contingent upon final approval of your NASDAQ listing.
   2.                                                   To the extent you
intend to proceed with your offering if your NASDAQ listing is denied,
                                                        revise your cover page
to indicate that the offering is not contingent on NASDAQ
                                                        approval of your
listing application and that if the shares are not approved for listing, you
                                                        may experience
difficulty selling your shares. Include risk factor disclosures to address
                                                        the impact on liquidity
and the value of shares.
 Trent Ward
Interactive Strength, Inc.
February 3, 2023
Page 2
Risk Factors, page 18

3.     We note recent instances of extreme stock price run-ups followed by
rapid price declines
       and stock price volatility seemingly unrelated to company performance
following a
       number of recent initial public offerings, particularly among companies
with relatively
       smaller public floats. Revise to include a separate risk factor
addressing the potential for
       rapid and substantial price volatility and any known factors particular
to your offering that
       may add to this risk and discuss the risks to investors when investing
in stock where the
       price is changing rapidly. Clearly state that such volatility, including
any stock-run up,
       may be unrelated to your actual or expected operating performance and
financial
       condition or prospects, making it difficult for prospective investors to
assess the rapidly
       changing value of your stock.
       You may contact Jeff Gordon at (202) 551-3866 or Andrew Blume at (202)
551-3254 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Patrick Fullem at (202) 551-8337 or Asia Timmons-Pierce at (202)
551-3754 with any
other questions.

                                                             Sincerely,
FirstName LastNameTrent Ward
                                                             Division of
Corporation Finance
Comapany NameInteractive Strength, Inc.
                                                             Office of
Manufacturing
February 3, 2023 Page 2
cc:       Davina K. Kaile
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![LOGO]

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 3, 2023

Trent Ward
Chief Executive Officer
Interactive Strength, Inc.
1005 Congress Avenue, Suite 925
Austin, TX 78701

**Re: Interactive Strength, Inc.**
**Amendment No. 1 to Registration Statement on Form S-1**
**Filed February 1, 2023**
**File No. 333-269246**

Dear Trent Ward:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 30, 2023 letter.

Amendment No. 1 to Registration Statement on Form S-1 filed February 1, 2023

Cover Page

1. Disclose whether your offering is contingent upon final approval of your NASDAQ listing on your cover page. Please ensure the disclosure is consistent with your underwriting agreement. Please also revise your alternate prospectus cover page to disclose whether your secondary offering is contingent upon final approval of your NASDAQ listing.
2. To the extent you intend to proceed with your offering if your NASDAQ listing is denied, revise your cover page to indicate that the offering is not contingent on NASDAQ approval of your listing application and that if the shares are not approved for listing, you may experience difficulty selling your shares. Include risk factor disclosures to address the impact on liquidity and the value of shares.

Trent Ward
Interactive Strength, Inc.
February 3, 2023
Page 2

Risk Factors, page 18

3. We note recent instances of extreme stock price run-ups followed by rapid price declines and stock price volatility seemingly unrelated to company performance following a number of recent initial public offerings, particularly among companies with relatively smaller public floats. Revise to include a separate risk factor addressing the potential for rapid and substantial price volatility and any known factors particular to your offering that may add to this risk and discuss the risks to investors when investing in stock where the price is changing rapidly. Clearly state that such volatility, including any stock-run up, may be unrelated to your actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of your stock.

You may contact Jeff Gordon at (202) 551-3866 or Andrew Blume at (202) 551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Patrick Fullem at (202) 551-8337 or Asia Timmons-Pierce at (202) 551-3754 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Davina K. Kaile