VIVINT SMART HOME, INC.
4931 North 300 West
Provo, Utah 84604
February 5, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jan Woo
Re: | Vivint Smart Home, Inc. |
Registration Statement on Form S-3
Filed February 2, 2021
File No. 333-252648 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Vivint Smart Home, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, February 9, 2021 or as soon thereafter as is practicable. In this regard, the Registrant is aware of its obligations under the Act.
Please contact Jonathan R. Ozner (212-455-2632) of Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Mr. Ozner by telephone when this request for acceleration has been granted.
VIVINT SMART HOME, INC. | ||
By: | /s/ Dale R. Gerard | |
Name: | Dale R. Gerard | |
Title: | Chief Financial Officer |
cc: | Vivint Smart Home, Inc. | |
Shawn J. Lindquist | ||
Simpson Thacher & Bartlett LLP | ||
Joshua F. Bonnie | ||
Jonathan R. Ozner |