<SEC-DOCUMENT>0001564590-21-014711.txt : 20210421
<SEC-HEADER>0001564590-21-014711.hdr.sgml : 20210421
<ACCEPTANCE-DATETIME>20210323110354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001564590-21-014711
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210323

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cricut, Inc.
		CENTRAL INDEX KEY:			0001828962
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				870282025
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10855 SOUTH RIVER FRONT PARKWAY
		CITY:			SOUTH JORDAN
		STATE:			UT
		ZIP:			84095
		BUSINESS PHONE:		877-727-4288

	MAIL ADDRESS:	
		STREET 1:		10855 SOUTH RIVER FRONT PARKWAY
		CITY:			SOUTH JORDAN
		STATE:			UT
		ZIP:			84095

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cricut Inc
		DATE OF NAME CHANGE:	20201019
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<p style="text-align:right;margin-top:18pt;line-height:2pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a name="_Hlk50533819"></a>March 23, 2021</p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-style:italic;font-size:11pt;font-family:Times New Roman;text-transform:none;font-variant: normal;"><font style="text-decoration:underline;">VIA EDGAR </font></p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Securities and Exchange Commission</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Division of Corporation Finance</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">100 F Street, N.E.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Washington, DC 20549-3720</p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Attention:<font style="margin-left:72pt;"></font>Matthew Crispino</p>
<p style="margin-bottom:0pt;margin-top:0pt;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:15.38%;">Jan Woo</p>
<p style="margin-bottom:0pt;margin-top:0pt;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:15.38%;">Laura Veator</p>
<p style="margin-bottom:0pt;margin-top:0pt;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:15.38%;">Stephen Krikorian<br /><font style="margin-left:72pt;"></font></p>
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<p style="margin-top:12pt;margin-bottom:0pt;font-size:11pt;font-weight:bold;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:11pt;font-weight:bold;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Re:</font></p></td>
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<p style="margin-top:12pt;margin-bottom:0pt;font-weight:bold;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:11pt;">Cricut, Inc.<br />Registration Statement on Form S-1</p></td></tr></table></div>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:7.69%;font-size:11pt;font-weight:bold;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(File No. 333-253134) </p>
<p style="margin-top:6pt;margin-bottom:0pt;font-weight:bold;font-size:11pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;text-indent:12.82%;"><font style="margin-left:114pt;"></font>Acceleration Request<br /><font style="margin-left:60pt;"></font><font style="margin-left:72pt;"></font><font style="margin-left:114pt;">Requested Date:</font><font style="margin-left:204pt;"></font>Wednesday, March 24, 2021<br /><font style="margin-left:60pt;"></font><font style="margin-left:72pt;"></font><font style="margin-left:114pt;">Requested Time:</font><font style="margin-left:204pt;">4:00 P.M. Eastern</font> Time</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Ladies and Gentlemen:</p>
<p style="text-align:justify;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cricut, Inc. (the&#160;&#8220;<font style="font-weight:bold;">Company</font>&#8221;) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-253134) (the &#8220;<font style="font-weight:bold;">Registration Statement</font>&#8221;) be declared effective at the &#8220;Requested Date&#8221; and &#8220;Requested Time&#8221; set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the &#8220;<font style="font-weight:bold;">Staff</font>&#8221;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#8220;<font style="font-weight:bold;">Commission</font>&#8221;). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich &amp; Rosati, P.C., by calling Rezwan D. Pavri at (650) 565-3574.</p>
<p style="text-align:justify;margin-top:12pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Company understands that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statement.</p>
<p style="text-align:center;margin-top:6pt;margin-bottom:0pt;text-indent:0%;font-style:italic;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;text-transform:none;font-variant: normal;">[Signature page follows]</p>
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<p style="text-align:right;margin-top:18pt;line-height:2pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-top:12pt;margin-bottom:0pt;margin-left:46.15%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Sincerely,</p>
<p style="margin-top:12pt;margin-bottom:0pt;margin-left:46.15%;text-indent:0%;font-weight:bold;font-size:11pt;text-transform:uppercase;font-family:Times New Roman;font-style:normal;font-variant: normal;">CRICUT, INC.</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:46.15%;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:0pt;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:46.15%;"> <font style="text-decoration:underline;">/s/ Martin F. Petersen</font>____________<font style="text-decoration:underline;">&nbsp;&nbsp; </font></p>
<p style="margin-top:12pt;margin-bottom:0pt;margin-left:46.15%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Martin F. Petersen</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:46.15%;text-indent:0%;font-style:italic;font-size:11pt;font-family:Times New Roman;font-weight:normal;text-transform:none;font-variant: normal;">Chief Financial Officer</p>
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<p style="margin-bottom:0pt;margin-top:0pt;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:7.69%;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">cc:<font style="margin-left:36pt;"></font>Ashish Arora, Cricut, Inc.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Martin F. Petersen, Cricut, Inc.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Donald B. Olsen, Cricut, Inc.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Katharine A. Martin, Wilson Sonsini Goodrich &amp; Rosati, P.C.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Rezawn D. Pavri, Wilson Sonsini Goodrich &amp; Rosati, P.C</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Richard C. Blake, Wilson Sonsini Goodrich &amp; Rosati, P.C.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:7.69%;">Jeffrey A. Chapman, Gibson, Dunn &amp; Crutcher, LLP</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:7.69%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Stewart L. McDowell, Gibson, Dunn &amp; Crutcher LLP</p>
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