Funko, Inc.
2802 Wetmore Avenue
Everett, Washington 98201
July 22, 2022
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Alex King | |
| Re: | Funko, Inc. | |
| Registration Statement on Form S-3 (Registration No. 333-266173) | ||
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. 333-266173) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on July 26, 2022, 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 Lindsey Mills at (212) 906-1890.
If you have any questions regarding the foregoing, please do not hesitate to contact Lindsey Mills of Latham & Watkins LLP at (212) 906-1890. Thank you in advance for your assistance in this matter.
| Very truly yours, | ||||
| FUNKO, INC. | ||||
| By: | /s/ Tracy Daw | |||
| Name: |
Tracy Daw | |||
| Title: |
Chief Legal Officer and Secretary | |||
| cc: | (via email) |
Andrew Perlmutter, Chief Executive Officer, Funko, Inc.
Jennifer Fall Jung, Chief Financial Officer, Funko, Inc.
Marc D. Jaffe, Latham & Watkins LLP
Ian D. Schuman, Latham & Watkins LLP
Benjamin J. Cohen, Latham & Watkins LLP
Lindsey A. Mills, Latham & Watkins LLP