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                           January 3, 2023

       Casey McGarvey
       Chief Legal Officer
       Purple Innovation, Inc.
       4100 North Chapel Ridge Road, Suite 200
       Lehi, Utah 84043

                                                        Re: Purple Innovation,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed on December
27, 2022
                                                            File No. 333-269005

       Dear Casey McGarvey:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Bradley
Ecker at (202) 551-4985 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing