PURPLE INNOVATION, INC.

January 27, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:    Purple Innovation, Inc.—Registration Statement on Form S-3 (File No. 333-269005)

Ladies and Gentlemen:

Purple Innovation, Inc. respectfully withdraws its request for acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-269005), set forth in a letter dated January 26, 2023 from Purple Innovation, Inc.

If you should have any questions regarding this request, please do not hesitate to contact our counsel, Dorsey & Whitney LLP, by calling Nolan Taylor at (801) 933-7366.

Very truly yours,

 

PURPLE INNOVATION, INC.

/s/ Casey K. McGarvey

Casey K. McGarvey

Chief Legal Officer