Funko, Inc.
2802 Wetmore Avenue
Everett, Washington 98201
August 13, 2025
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Erin Donahue
| Re: |
Funko, Inc. | |
| Registration Statement on Form S-3 (Registration No. 333-289388) | ||
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-289388) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on August 15, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623.
If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter.
| Very truly yours, | ||
| FUNKO, INC. | ||
| By: | /s/ Tracy Daw | |
| Name: Tracy Daw | ||
| Title: Chief Legal Officer and Secretary | ||
| cc: | (via email) |
Yves LePendeven, Chief Financial Officer, Funko, Inc.
Marc D. Jaffe, Latham & Watkins LLP
Ian D. Schuman, Latham & Watkins LLP
Benjamin J. Cohen, Latham & Watkins LLP
Lindsey A. Mills, Latham & Watkins LLP