0001193125-23-220223.txt : 20230926 0001193125-23-220223.hdr.sgml : 20230926 20230824170356 ACCESSION NUMBER: 0001193125-23-220223 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NAUTILUS, INC. CENTRAL INDEX KEY: 0001078207 STANDARD INDUSTRIAL CLASSIFICATION: [3949] IRS NUMBER: 943002667 STATE OF INCORPORATION: WA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17750 SE 6TH WAY CITY: VANCOUVER STATE: WA ZIP: 98683 BUSINESS PHONE: 360-859-2900 MAIL ADDRESS: STREET 1: 17750 SE 6TH WAY CITY: VANCOUVER STATE: WA ZIP: 98683 FORMER COMPANY: FORMER CONFORMED NAME: NAUTILUS GROUP INC DATE OF NAME CHANGE: 20020523 FORMER COMPANY: FORMER CONFORMED NAME: DIRECT FOCUS INC DATE OF NAME CHANGE: 19990202 CORRESP 1 filename1.htm CORRESP

August 24, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Sarah Sidwell

 

  Re:

Acceleration Request of Nautilus, Inc.

Registration Statement on Form S-1 (File No. 333-274051)

Dear Ms. Sidwell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nautilus, Inc. (the “Company”) hereby requests that the effective date for the Company’s Registration Statement on Form S-1 (File No. 333-274051) (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m. (EDT) on Monday, August 28, 2023, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Keith Townsend at (404) 572-3517.

*    *     *    *

Very truly yours,
NAUTILUS, INC.
By:  

/s/ Alan Chan

Alan Chan

Chief Legal Officer and Secretary

 

cc:

Keith M. Townsend

(King & Spalding LLP)