Simpson Thacher & Bartlett llp
425 Lexington Avenue
New York, N.Y. 10017-3954
(212) 455-2000



Facsimile (212) 455-2502

Direct Dial Number
E-Mail Address
(212) 455-2948
JKAUFMAN@STBLAW.COM

VIA EDGAR                                        

            May 3, 2021

 
Re:
Acceleration Request for Academy Sports and Outdoors, Inc.
   
Registration Statement on Form S-1 (File No. 333-255720)


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, 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.

 
Very truly yours,
 
/s/ Joseph H. Kaufman
 
Joseph H. Kaufman




ACADEMY SPORTS AND OUTDOORS, INC.

1800 North Mason Road
Katy, Texas 77449

 May 3, 2021

VIA EDGAR


 
Re:
Academy Sports and Outdoors, Inc.
   
Registration Statement on Form S-1 (File No. 333-255720)

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]



 
Very truly yours,

 
ACADEMY SPORTS AND OUTDOORS, INC.
       
 
By:
/s/ Rene G. Casares
   
Name:
Rene G. Casares
   
Title:
Senior Vice President, General Counsel and Secretary




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

Re:
Academy Sports and Outdoors, Inc.
 
Registration Statement on Form S-1
 
File No. 333-255720
     
 
Acceleration Request
 
Requested Date:
May 5, 2021
 
Requested Time:
4:00 p.m., Eastern Standard Time

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]



 
Very truly yours,
   
 
CREDIT SUISSE SECURITIES (USA) LLC
   
 
By: /s/ Ryan M Beaupré
 
Name: Ryan M Beaupré
 
Title:   Director
   
 
J.P. MORGAN SECURITIES LLC
   
 
By: /s/ Jaclyn Berkley
 
Name: Jaclyn Berkley
 
Title:   Vice President

cc:
Ken C. Hicks, Academy Sports and Outdoors, Inc.
 
Michael P. Mullican, Academy Sports and Outdoors, Inc.
 
Joseph H. Kaufman, Simpson Thacher & Bartlett LLP
 
Sunny Cheong, Simpson Thacher & Bartlett LLP
 
Marc D. Jaffe, Latham & Watkins LLP
 
Ian D. Schuman, Latham & Watkins LLP



[Signature Page to Acceleration Request]