<SEC-DOCUMENT>0001193125-17-100151.txt : 20170427
<SEC-HEADER>0001193125-17-100151.hdr.sgml : 20170427
<ACCEPTANCE-DATETIME>20170328183903
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-100151
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			e.l.f. Beauty, Inc.
		CENTRAL INDEX KEY:			0001600033
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				464464131
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		570 10TH STREET
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94607
		BUSINESS PHONE:		(510) 778-7787

	MAIL ADDRESS:	
		STREET 1:		570 10TH STREET
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	J.A. Cosmetics Holdings, Inc.
		DATE OF NAME CHANGE:	20140212
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g364548g42x29.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">March&nbsp;28, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>VIA
EDGAR DELIVERY </I></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-6010 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left">Attention:</TD>
<TD ALIGN="left" VALIGN="top">Pamela Long </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Craig Slivka </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Sherry Haywood </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B></B>Re:<B></B></TD>
<TD ALIGN="left" VALIGN="top"><B>e.l.f. Beauty, Inc. </B></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Registration Statement on Form S-1 </B></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Registration File No.&nbsp;333-216720 </B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange
Commission (the &#147;Commission&#148;) of the effective date of the above-referenced Registration Statement on Form S-1 of e.l.f. Beauty, Inc. (the &#147;Company&#148;). We respectfully request that the Registration Statement become effective as of
4:05 p.m., Washington, D.C. time, on March&nbsp;30, 2017, or as soon thereafter as practicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the following:
</P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">should the Commission or the staff of the Commission (the &#147;Staff&#148;), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">the action of the Commission or the Staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
</TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Once the Registration Statement has been declared effective, please orally confirm that event with our counsel,
Latham&nbsp;&amp; Watkins LLP, by calling Tad J. Freese at (650)&nbsp;463-3060 or Kathleen M. Wells at (650)&nbsp;463-2677. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Thank you for your assistance in this matter. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="6%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>e.l.f. Beauty, Inc.</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ John P. Bailey</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">John P. Bailey</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">President and Chief Financial Officer</TD></TR>
</TABLE></DIV> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Tarang P. Amin, e.l.f. Beauty, Inc. </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Scott K. Milsten, e.l.f. Beauty, Inc. </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Tad J. Freese, Latham&nbsp;&amp; Watkins LLP </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Kathleen M. Wells, Latham&nbsp;&amp; Watkins LLP </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Signature Page to
Acceleration Request Letter] </P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g364548g42x29.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g364548g42x29.jpg
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M,C(R,C(R,C(R,O_  !$( $L 8 ,!(@ "$0$#$0'_Q  ?   !!0$! 0$! 0
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M_#*>;KMWM#.%W&'<<*%'0N??H/K7K/2OF'X<S_\ "5_M SZK<_/MEN+E ><
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M)+B"*:.&2:-)9<^6C, SXZX'>I:Y[6/#^EZEXGT/4KNU$EY9-(;>3>PV<9Z
)X/3N#70T ?_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
