SIGNA Sports United N.V.
Kantstraße 164, Upper West
10623 Berlin, Federal Republic of Germany
December 29, 2021
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Taylor Beech | |||
Re: | SIGNA Sports United N.V. Registration Statement on Form F-1 (File No. 333-261867) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SIGNA Sports United N.V. hereby requests acceleration of the effectiveness of its Registration Statement on Form F-1 (File No. 333-261867), so that it will become effective at 4:00 p.m., Eastern Time on Thursday, December 30, 2021 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Stephan Hutter of Skadden, Arps, Slate, Meagher & Flom LLP at 49.69.74220.170 or Michelle Gasaway of Skadden, Arps, Slate, Meagher & Flom LLP at 1.213.687.5122, and that such effectiveness also be confirmed in writing.
Very truly yours,
SIGNA Sports United N.V. | ||
By: | /s/ Stephan Zoll | |
Name: Stephan Zoll Title: Chief Executive Officer and Executive Director |