Skillz Inc.
P.O. Box 445
San Francisco, CA 94104
September 1, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: | Skillz Inc. Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 filed on August 24, 2021 File No. 333-258866 |
Ladies and Gentlemen:
Skillz Inc., a Delaware corporation (the “Company”), hereby requests, pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), that the Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333-258866) initially filed by the Company with the Securities and Exchange Commission (the “Commission”) on August 24, 2021 (the “Post-Effective Amendment”) be withdrawn effective immediately.
Accordingly, the Company requests that the Commission issue an order granting the withdrawal of the Post-Effective Amendment (“Order”) effective as of the date hereof or at the earliest practicable date hereafter.
Please provide a copy of the Order to Steven Gavin of Winston & Strawn LLP, via email at sgavin@winston.com.
Very truly yours, | ||
SKILLZ INC. | ||
By: | /s/ Andrew Paradise | |
Name: Andrew Paradise | ||
Title: Chief Executive Officer and Chairman |