LAZYDAYS HOLDINGS, INC.
6130 Lazy Days Blvd.
Seffner, Florida 33584
(813) 246-4999
September 6, 2018
VIA EDGAR
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Lazydays Holdings, Inc. | |
Registration Statement on Form S-4 filed August 31, 2018 | ||
File No. 333-227156 (the “Registration Statement”) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Lazydays Holdings, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated to 5:00 p.m., Eastern Time, on Monday, September 10, 2018, or as soon thereafter as is practicable.
Please call Esther Moreno at Akerman LLP at (305) 982-5519 as soon as the Registration Statement has been declared effective.
Thank you for your courtesy and cooperation.
Sincerely,
/s/ Nicholas Tomashot | |
Nicholas Tomashot | |
Chief Financial Officer |