SIMPSON THACHER & BARTLETT LLP
425 LEXINGTON AVENUE
NEW YORK, NY 10017-3954
(212) 455-2000
FACSIMILE (212) 455-2502
| DIRECT DIAL NUMBER (212) 455-2948 |
E-MAIL ADDRESS JKAUFMAN@STBLAW.COM |
September 29, 2020
| Re: | Acceleration Request for 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, 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 October 1, 2020, 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
| cc: | Securities and Exchange Commission |
| Patrick Kuhn |
| Linda Cvrkel |
| Cara Wirth |
| Erin Jaskot |