0001104659-23-122976.txt : 20240108 0001104659-23-122976.hdr.sgml : 20240108 20231204060459 ACCESSION NUMBER: 0001104659-23-122976 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SharkNinja, Inc. CENTRAL INDEX KEY: 0001957132 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD APPLIANCES [3630] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 981377734 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 89 A STREET, #100 CITY: NEEDHAM STATE: MA ZIP: 02494 BUSINESS PHONE: (617) 243-0235 MAIL ADDRESS: STREET 1: 89 A STREET, #100 CITY: NEEDHAM STATE: MA ZIP: 02494 FORMER COMPANY: FORMER CONFORMED NAME: SharkNinja Global SPV, Ltd. DATE OF NAME CHANGE: 20221205 CORRESP 1 filename1.htm

December 4, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549-3561

Attn: Erin Donahue

Re:          SharkNinja, Inc.

Registration Statement on Form F-1

Request for Acceleration of Effective Date

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of SharkNinja, Inc. (the “Company”) that the effectiveness of the above-referenced Registration Statement be accelerated so that it will be declared effective at 5:30 P.M. (Eastern time) on Tuesday, December 5, 2023, or as soon as practicable thereafter or at such later time as the Company or its counsel may request.

Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

In connection with the Preliminary Prospectus distributions for the above-referenced issue, we, as representatives of the several underwriters, hereby confirm that we are, and the other prospective underwriters have confirmed that they are, complying with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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	Very truly yours,

	GOLDMAN SACHS & CO. LLC
	J.P. MORGAN SECURITIES LLC
	As representatives of the several underwriters

	GOLDMAN SACHS & CO. LLC

	By:	/s/ Ryan Cunn
	Name:	Ryan Cunn
	Title:	Managing Director

	J.P. MORGAN SECURITIES LLC

	By:	/s/ Brittany Collier
	Name:	Brittany Collier
	Title:	Managing Director

[Signature Page to Request for Acceleration of Effectiveness]