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December 19, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Attention: Jenna Hough
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| Re: | Pinstripes Holdings, Inc. |
| | Registration Statement on Form S-1 |
| | Filed December 18, 2024 |
| | File No. 333-283881 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Pinstripes Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 4:00 p.m. Eastern Time on December 20, 2024, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please contact our counsel, Elizabeth McNichol of Katten Muchin Rosenman LLP, at (214) 765-3661 to orally confirm that event or if you have any questions or require additional information regarding this matter.
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| Sincerely, | |
/s/ Anthony Querciagrossa | |
| Name: | Anthony Querciagrossa |
| Title: | Chief Financial Officer |
| | | | | |
| cc: | Dale Schwartz, Chief Executive Officer |
| Mark D Wood, Katten Muchin Rosenman LLP |
| Elizabeth C. McNichol, Katten Muchin Rosenman LLP |