CORRESP 1 filename1.htm

BOWLERO CORP.

7313 Bell Creek Road

Mechanicsville, Virginia 23111

 

January 28, 2022

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Nicholas Lamparski

 

Bowlero Corp.
Registration Statement on Form S-1

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-1, as amended, file No. 333-262179 (the “S-1”) of Bowlero Corp. (the “Company”) be accelerated to January 31, 2022 at 4:00 p.m., Eastern Standard Time, or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the S-1. If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.

* * * 

 

 

 

  Very truly yours,
     
  By: /s/ Brett I. Parker   
    Name:  Brett I. Parker
    Title: President & Chief Financial Officer

 

 

[Signature Page to Acceleration Request]