October 3, 2019

Jonathan Truppman
General Counsel
Casper Sleep Inc.
230 Park Avenue South, Floor 13
New York, New York 10003

       Re: Casper Sleep Inc.
           Amendment No. 2 to
           Draft Registration Statement on Form S-1
           Submitted September 20, 2019
           CIK No. 0001598674

Dear Mr. Truppman:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment 2 to Draft Registration Statement on Form S-1 submitted September 20,
2019

General

1.     We note that some of your executives were quoted in a New York Times
article published
       on September 13, 2019 about the company. Please tell us the facts and
circumstances that
       led to your executives being identified and interviewed for this New
York Times article,
       including the date of the interview. Discuss your press policy and
whether you or any
       affiliates have provided any other interviews or published any press
releases. Finally,
       please tell us what steps the company has taken to ensure that written
offers are by means
       of a prospectus prior to the effective date of the registration
statement. We may have
       additional comments upon review of your response.
 Jonathan Truppman
Casper Sleep Inc.
October 3, 2019
Page 2
2.    We note that you have a Sleep Advisory Board assembled from experts in
the fields of
      sleep research, clinical psychology, and integrated medicine. Please
identify the members
      of your Sleep Advisory Board and elaborate on the role of the board.
3.    We note that you refer to your consumer experience professionals as Sleep
Specialists.
      Please elaborate on the training and experience of your Sleep
Specialists.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 91

4.    Please revise your disclosure on page 93 to clarify that net cash used in
financing
      activities, as opposed to investing activities, was $0.1 million for the
six months ended
      June 30, 2018.
        You may contact Jeff Gordon, Staff Accountant, at (202) 551-3866 or
John Cash,
Accounting Branch Chief, at (202) 551-3768 if you have questions regarding
comments on the
financial statements and related matters. Please contact Sergio Chinos, Staff
Attorney, at (202)
551-7844 or Asia Timmons-Pierce, Special Counsel, at (202) 551-3754 with any
other questions.



                                                            Sincerely,
FirstName LastNameJonathan Truppman
                                                            Division of
Corporation Finance
Comapany NameCasper Sleep Inc.
                                                            Office of
Manufacturing
October 3, 2019 Page 2
cc:       Marc Jaffe
FirstName LastName