Vivid Seats Inc.
111 N. Canal Street
Suite 800
Chicago, Illinois 60606
December 29, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Vivid Seats Inc. | |
| Registration Statement on Form S-1 Filed November 5, 2021 | ||
| File No. 333-260839 |
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Vivid Seats Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-260839) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on December 30, 2021 or as soon as practicable thereafter.
* * * *
The Company requests that we be notified of such effectiveness by a telephone call to Cathy A. Birkeland of Latham & Watkins LLP at (312) 876-7681 or to Shagufa R. Hossain of Latham & Watkins LLP at (202) 637-2323 and that such effectiveness also be confirmed in writing.
| Very truly yours, |
| Vivid Seats Inc. |
| /s/ Stanley Chia |
| Name: Stanley Chia |
| Title: Chief Executive Officer |
| cc: | Cathy A. Birkeland, Latham & Watkins LLP |
Shagufa R. Hossain, Latham & Watkins LLP
Bradley G. Faris, Latham & Watkins LLP