0001193125-20-200991.txt : 20200827 0001193125-20-200991.hdr.sgml : 20200827 20200728161408 ACCESSION NUMBER: 0001193125-20-200991 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vital Farms, Inc. CENTRAL INDEX KEY: 0001579733 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 270496985 STATE OF INCORPORATION: DE FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3601 SOUTH CONGRESS AVENUE STREET 2: SUITE C100 CITY: AUSTIN STATE: TX ZIP: 78704 BUSINESS PHONE: (877) 455-3063 MAIL ADDRESS: STREET 1: 3601 SOUTH CONGRESS AVENUE STREET 2: SUITE C100 CITY: AUSTIN STATE: TX ZIP: 78704 CORRESP 1 filename1.htm CORRESP

VIA EDGAR

July 28, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Vital Farms, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-239772)

Ladies and Gentlemen:

As representatives of the several underwriters of the Company’s proposed public offering of common stock, we hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:00 pm (ET) on July 30, 2020, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there has been distributed or will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the Company’s Preliminary Prospectus dated July 24, 2020 as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Remainder of Page Intentionally Left Blank]

Very truly yours,

As Representatives of the several Underwriters

 

GOLDMAN SACHS & CO. LLC
By:  

/s/ Lindsay Drucker Mann

  Name:   Lindsay Drucker Mann
  Title:   Managing Director, Goldman Sachs Investment Banking Division

 

MORGAN STANLEY & CO. LLC
By:  

/s/ Jacqueline Murphy

  Name:   Jacqueline Murphy
  Title:   Vice President

 

[Signature Page to Acceleration Request by Underwriters]