Powered Brands

292 Madison Avenue, Fl. 8

New York, NY 10017
  

January 5, 2021

VIA EDGAR

Office of Energy & Transportation

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Karina Dorin

Re:	Powered Brands
	Acceleration Request for Registration Statement on Form S-1
	File No. 333-251610

Requested Date:	January 7, 2021
Requested Time:	4:00 p.m. Eastern Standard Time

Dear Ms. Dorin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Powered Brands (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 7, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. 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 Daniel Espinoza at (650) 752-3152. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Daniel Espinoza, by email at despinoza@goodwinlaw.com.

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If you have any questions regarding this request, please contact Daniel Espinoza of Goodwin Procter LLP at (650) 752-3152.

Sincerely,

Powered Brands

/s/ Katherine Power

Katherine Power

Chief Executive Officer

cc:	Jocelyn Arel, Esq., Goodwin Procter LLP
	Daniel Espinoza, Esq., Goodwin Procter LLP
	Natalie Martirossian, Esq., Goodwin Procter LLP