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                             November 29, 2023

       Mark Barrocas
       Chief Executive Officer
       SharkNinja, Inc.
       89 A Street
       Needham, MA 02494

                                                        Re: SharkNinja, Inc.
                                                            Draft Registration
Statement on Form F-1
                                                            Filed November 28,
2023
                                                            CIK No. 0001957132

       Dear Mark Barrocas:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. 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.

                                                        Please contact Erin
Donahue at 202-551-6063 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Manufacturing
       cc:                                              Howard Ellin