Camping World Holdings, Inc.
250 Parkway Drive, Suite 270
Lincolnshire, IL 60069
October 23, 2017
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Mara L. Ransom and Katherine Bagley
Re: Camping World Holdings, Inc.
Registration Statement on Form S-1 (Registration No. 333-221074)
Ladies and Gentlemen:
In accordance with Rules 460 and 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-1, as amended (File No. 333-221074) (the “Registration Statement”), of Camping World Holdings, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on October 25, 2017, 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 Marc Jaffe at (212) 906-1281.
Thank you for your assistance in this matter.
| Very truly yours, | |
|
| |
| Camping World Holdings, Inc. | |
|
| |
| By: |
|
|
| /s/ Brent L. Moody |
|
| Brent L. Moody |
|
|
|
|
| Chief Operating and Legal Officer |
cc: Marcus Lemonis, Chairman and Chief Executive Officer, Camping World Holdings, Inc.
Thomas Wolfe, Chief Financial Officer, Camping World Holdings, Inc.
Marc D. Jaffe, Esq., Latham & Watkins LLP
Ian D. Schuman, Esq., Latham & Watkins LLP
Alexander D. Lynch, Esq., Weil, Gotshal & Manges LLP
Faiza N. Rahman, Esq., Weil, Gotshal & Manges LLP
