Arhaus, Inc.
51 E. Hines Hill Rd.
Boston Heights, Ohio 44236
December 28, 2022
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Arhaus, Inc. |
Acceleration Request
Registration Statement on Form S-3
Filed December 22, 2022
File No. 333-268959
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Arhaus, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM, Eastern time, on December 30, 2022, or as soon thereafter as is practicable.
Please contact Suzanne Hanselman of Baker & Hostetler LLP at (216) 861-7090 or shanselman@bakerlaw.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.
Sincerely,
| Arhaus, Inc. | ||
| By: | /s/ Dawn Phillipson | |
| Dawn Phillipson Chief Financial Officer | ||