November 4, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Justin Dobbie, Legal Branch Chief
Re: |
| YETI Holdings, Inc. |
|
| Registration Statement on Form S-1 |
|
| File No. 333-234496 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations of the Securities Act of 1933, YETI Holdings, Inc. (the “Company”) hereby requests that the effective time of the Company’s Registration Statement on Form S-1 (File No. 333-234496) (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Time, on November 6, 2019 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, we respectfully request that you confirm that event with our counsel, Andrew C. Thomas of Jones Day, at (216) 586-1041.
United States Securities and Exchange Commission
November 4, 2019
Please contact Andrew C. Thomas of Jones Day at (216) 586-1041 if you have any questions concerning the foregoing. Thank you for your attention to this matter.
| Very truly yours, |
|
|
| /s/ Matthew J. Reintjes |
| Matthew J. Reintjes |
| President and Chief Executive Officer |
cc: Mr. Patrick Kuhn
Mr. Bryan C. Barksdale
Mr. Michael Benjamin
Mr. Timothy R. Curry