May 6, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Re: | Inspirato Incorporated Registration Statement on Form S-1 File No. 333-264598 |
Acceleration Request | |
Requested Date: May 9, 2022 | |
Requested Time: 9:30 A.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Inspirato Incorporated (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-264598) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Tony Jeffries at (650) 849-3223.
* * * *
Sincerely, | |
Inspirato Incorporated |
/s/ Brent Handler | |
Brent Handler | |
Chief Executive Officer |
cc: | Web Neighbor, Inspirato Incorporated |
James Hnat, Inspirato Incorporated
Brent Wadman, Inspirato Incorporated
Tony Jefferies, Wilson Sonsini Goodrich & Rosati, P.C.
Christina L. Poulsen, Wilson Sonsini Goodrich & Rosati, P.C.
David G. Sharon, Wilson Sonsini Goodrich & Rosati, P.C.