BofA Securities, Inc.
One Bryant Park
New York, New York 10036
520 Madison Avenue
New York, New York 10022
November 2, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Donald Field
Re: Arhaus, Inc.
Registration Statement on Form S-1
File No. 333-260015
Requested Date: November 3, 2021
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
We refer to the registration statement on Form S-1 (File No. 333-260015) (as amended, the Registration Statement) of Arhaus, Inc. (the Company), relating to the registration of the Companys Class A common stock, par value $0.001 per share.
In accordance with Rule 461 under the Securities Act of 1933, as amended (the Act), we, as representatives of the several underwriters, hereby join in the request of the Company for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 p.m., Eastern Time, on November 3, 2021, or at such later time as the Company or its outside counsel, Baker & Hostetler LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that between October 27, 2021 through the date hereof we have distributed approximately 650 copies of the Companys preliminary prospectus dated October 27, 2021 to prospectus underwriters, dealers, institutional investors and others.
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
|Very truly yours,|
|BOFA SECURITIES, INC.|
[Signature Page to Underwriters Acceleration Request]