PLBY Group, Inc.
10960 Wilshire Blvd., Suite 2200
Los Angles, California 90024
May 7, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cara Wirth
| RE: | PLBY Group, Inc. Registration Statement on Form S-1 (File No. 333-255585) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, PLBY Group, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement, as amended, so that it will become effective at 4:30 p.m. EDT on May 10, 2021, or as soon thereafter as is practicable.
| Very truly yours, |
| By: | /s/ Chris Riley | |
| Chris Riley | ||
| General Counsel | ||
| cc: | Stuart Ogg, Jones Day |
