Rosetta Stone Inc.
1621 North Kent St., Suite 1200
Arlington, Virginia 22209
August 19, 2019
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn : Jan Woo, Legal Branch Chief
Re: | Rosetta Stone Inc. |
WithdrawalRequest for Acceleration of Effectiveness
Registration Statement on Form S-3/A (File No. 333-233046)
Ladies and Gentlemen:
On August 15, 2019, Rosetta Stone Inc. (the “Company”) requested acceleration of the effective date and time of the above-referenced Registration Statement on Form S-3, as amended by Amendment No. 1 (File No. 333-233046), to Monday, August 19, 2019, at 4:30 PM, Eastern Time, or as soon as possible thereafter. The Company hereby withdraws such acceleration request until further notice.
Please direct any questions or comments regarding this correspondence to our counsel, Lillian Tsu of Hogan Lovells US LLP, at (212) 918-3599.
Thank you for your assistance in this matter.
Very Truly Yours, | ||
Rosetta Stone Inc. | ||
By: | /s/ Sean J. Klein | |
Sean J. Klein | ||
General Counsel & Secretary |
CC: Lillian Tsu,Hogan Lovells US LLP