March 22, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram
Sherry Haywood
Melissa Raminpour
Effie Simpson
Re: | VIZIO Holding Corp. |
Registration Statement on Form S-1
File No. 333-253682
Acceleration Request
Requested Date: March 24, 2021
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, VIZIO Holding Corp. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-253682) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Rezwan Pavri at (650) 430-1175.
* * * *
Sincerely,
VIZIO HOLDING CORP.
/s/ William W. Wang William W. Wang Chairman and Chief Executive Officer |
cc: | Adam Townsend, VIZIO Holding Corp. |
Jerry C. Huang, VIZIO Holding Corp.
Scott V. Becker, VIZIO Holding Corp.
Katharine A. Martin, Wilson Sonsini Goodrich & Rosati, P.C.
Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C.
Lisa L. Stimmell, Wilson Sonsini Goodrich & Rosati, P.C.
Mark G.C. Bass, Wilson Sonsini Goodrich & Rosati, P.C.
Alan F. Denenberg, Davis Polk & Wardwell LLP
Emily Roberts, Davis Polk & Wardwell LLP