Simpson Thacher & Bartlett llp
425 Lexington Avenue
New York, N.Y. 10017-3954
(212) 455-2000
Facsimile (212) 455-2502
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E-Mail Address
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JKAUFMAN@STBLAW.COM
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May 3, 2021
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Re:
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Registration Statement on Form S-1 (File No. 333-255720)
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Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Academy Sports and Outdoors, Inc., and of the underwriters that
effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on May 5, 2021, or as soon as practicable thereafter. We
ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.
Please call me at (212) 455-2948 with any questions.
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/s/ Joseph H. Kaufman
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Joseph H. Kaufman
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ACADEMY SPORTS AND OUTDOORS, INC.
1800 North Mason Road
Katy, Texas 77449
May 3, 2021
VIA EDGAR
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Re:
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Academy Sports and Outdoors, Inc.
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Registration Statement on Form S-1 (File No. 333-255720)
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Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Academy Sports and Outdoors, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration
Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on May 5, 2021, or as soon as practicable thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
If you require any additional information with respect to this letter, please contact Joseph H. Kaufman (212-455-2948) of Simpson Thacher & Bartlett LLP.
[Signature Page Follows]
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Very truly yours,
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ACADEMY SPORTS AND OUTDOORS, INC.
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By:
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/s/ Rene G. Casares
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Name:
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Rene G. Casares
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Title:
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Senior Vice President, General Counsel and Secretary
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May 3, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Daniel Morris
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Re:
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Academy Sports and Outdoors, Inc.
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Registration Statement on Form S-1
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File No. 333-255720
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Acceleration Request
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Requested Date:
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May 5, 2021
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Requested Time:
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4:00 p.m., Eastern Standard Time
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Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”),
Credit Suisse Securities (USA) LLC and J.P. Morgan Securities LLC, as representatives of the several underwriters, hereby join Academy Sports and Outdoors, Inc. in requesting that the Securities and Exchange Commission take appropriate action to
cause the Registration Statement on Form S-1 (File No. 333-255720) (the “Registration Statement”) to become effective on May 5, 2021, at 4:00
p.m., Eastern Standard Time, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers,
institutions and others, prior to the requested effective time of the Registration Statement.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the
extent applicable.
[Signature Page Follows]
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Very truly yours,
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CREDIT SUISSE SECURITIES (USA) LLC
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By: /s/ Ryan M Beaupré
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Name: Ryan M Beaupré
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Title: Director
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J.P. MORGAN SECURITIES LLC
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By: /s/ Jaclyn Berkley
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Name: Jaclyn Berkley
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Title: Vice President
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cc:
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Ken C. Hicks, Academy Sports and Outdoors, Inc.
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Michael P. Mullican, Academy Sports and Outdoors, Inc.
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Joseph H. Kaufman, Simpson Thacher & Bartlett LLP
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Sunny Cheong, Simpson Thacher & Bartlett LLP
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Marc D. Jaffe, Latham & Watkins LLP
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Ian D. Schuman, Latham & Watkins LLP
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[Signature Page to Acceleration Request]