ACADEMY SPORTS AND OUTDOORS, INC.
1800 North Mason Road
Katy, Texas 77449
September 29, 2020
VIA EDGAR
| Re: | Academy Sports and Outdoors, Inc. |
| Registration Statement on Form S-1 (File No. 333-248683) |
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cara Wirth
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), 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 October 1, 2020, 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 | ||