Funko, Inc.
2802 Wetmore Avenue
Everett, Washington 98201
May 22, 2019
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: John Stickel and J. Nolan McWilliams
| Re: | Funko, Inc. |
| Registration Statement on Form S-3 (Registration No. 333-230964) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-230964) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 24, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623.
If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter.
| Very truly yours, | ||||
| FUNKO, INC. | ||||
| By: | /s/ Tracy Daw | |||
| Name: | Tracy Daw | |||
| Title: | Senior Vice President, General Counsel and Secretary | |||
| cc: | (via email) |
| Brian Mariotti, Chief Executive Officer, Funko, Inc. |
| Russell Nickel, Chief Financial Officer, Funko, Inc. |
| Marc D. Jaffe, Latham & Watkins LLP |
| Ian D. Schuman, Latham & Watkins LLP |
| Benjamin Cohen, Latham & Watkins LLP |