Via EDGAR
August 4, 2017
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Mr. Jay Ingram, Legal Branch Chief
Re: Summer Infant, Inc.
Registration Statement on Form S-3
Filed June 21, 2017
File No. 333-218891
Form 10-K for the year ended December 31, 2016
Filed February 22, 2017
File No. 001-33346
Dear Mr. Ingram:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned registrant (the “Registrant”) hereby respectfully requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m. (Washington, D.C. time) on Tuesday, August 8, 2017, or as soon as practicable thereafter.
If you have any questions regarding this request, please contact the undersigned at (401) 671-6572 or Elizabeth Fraser of Greenberg Traurig, LLP at (617) 310-6237.
| Sincerely, | |
|
| |
| SUMMER INFANT, INC. | |
|
| |
|
| |
| By: | /s/ William E. Mote, Jr. |
| Name: | William E. Mote, Jr. |
| Title: | Chief Financial Officer |
cc: Mindy Hooker, Securities and Exchange Commission
Dale Welcome, Securities and Exchange Commission
Frank Pigott, Securities and Exchange Commission
Elizabeth Fraser, Greenberg Traurig, LLP
Summer Infant, Inc. 1275 Park East Drive, Woonsocket, RI 02895, USA