TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 3, 2023 Paul Carbone Chief Financial Officer SharkNinja Global SPV, Ltd. 89 A Street, #100 Needham, MA 02494 Re: SharkNinja Global SPV, Ltd. Registration Statement on Form F-1 Filed on June 28, 2023 File No. 333-272973 Dear Paul Carbone: We have reviewed your 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. Form F-1 filed June 28, 2023 General 1. We note the inclusion of several agreements entered into between SharkNinja and JS Global as exhibits to your registration statement. Please describe the material terms of these agreements wherever applicable in your registration statement. Refer to Item 404 of Regulation S-K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration Paul Carbone SharkNinja Global SPV, Ltd. July 3, 2023 Page 2 statement. You may contact Beverly Singleton at 202-551-3328 or Martin James at 202-551-3671 if you have questions regarding comments on the financial statements and related matters. Please contact Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with any other questions. FirstName LastNamePaul Carbone Sincerely, Comapany NameSharkNinja Global SPV, Ltd. Division of Corporation Finance July 3, 2023 Page 2 Office of Manufacturing FirstName LastName